Impact of different overhead cost allocation methods of public hospitals on the cost-effectiveness ranking of 47 health programs

Primer Autor
Roberto Reveco, S.
Co-autores
Herenia Gutierrez, P.#Juan Pablo Riedemann, G.
Título
Impact of different overhead cost allocation methods of public hospitals on the cost-effectiveness ranking of 47 health programs
Editorial
SOC MEDICA SANTIAGO
Revista
REVISTA MEDICA DE CHILE
Lenguaje
es
Resumen
Background: Costs allocation methods are important for economic evaluation of health care. Aim: To evaluate the impact of overhead costs rates of different hospitals on the cost-effectiveness rankings of health programs. Material and Methods: Using the cost reports from eight hospitals, a Montecarlo simulation was implemented, programming the complete micro-costing algorithm to calculate the final cost of 47 health care interventions, from the health sector perspective. The independent variables considered were the overhead cost rates per establishment and the actual overhead costs. Changing these variables, resulted in changes of the final cost of interventions and cost-effectiveness ratios. Finally the probabilities of changes in the cost-effectiveness ranking of each intervention were calculated. Results: Thirteen programs did not change their ranking order. However, 34 interventions modified their position with different occurrence probabilities. In the new proposed ranking, 21 programs changed their position from one to six places. Conclusions: Different overhead cost rates, representing different assignation forms, have a relative impact in the cost-effectiveness order. Montecarlo simulation can help to improve the accuracy of ranking assignment.
Tipo de Recurso
Artículo original
doi
10.4067/S0034-98872017001001276
Formato Recurso
pdf
Palabras Claves
Cost Allocation# Costs and Cost Analysis# Cost-Benefit Analysis# Hospital Costs
Ubicación del archivo
http://dx.doi.org/10.4067/S0034-98872017001001276
Categoría OCDE
Medicine, General & Internal
Materias
Asignación de Costos# Costos y Análisis de Costos# Análisis Costo-Beneficio# Costos hospitalarios
Disciplinas de la OCDE
Economía
Servicios y Cuidados en Ciencias de la Salud (Administración de Hospitales, financiamiento de la atención hospitalaria)
Estadísticas y Probabilidades
Id de Web of Science
WOS:000429035100006
Título de la cita (Recomendado-único)
Impact of different overhead cost allocation methods of public hospitals on the cost-effectiveness ranking of 47 health programs
Identificador del recurso (Mandatado-único)
Artículo original
Versión del recurso (Recomendado-único)
version publicada
Editorial
SOC MEDICA SANTIAGO
Revista/Libro
REVISTA MEDICA DE CHILE
Categoría WOS
Servicios y ciencias de la salud
ISSN
0034-9887
Idioma
es
Formato
pdf
Tipo de ruta
dorada#verde
Access Rights
acceso abierto
Derechos de acceso
acceso abierto
Página de inicio (Recomendado-único)
1476
Página final (Recomendado-único)
1484
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