Repositorio
Institucional

Roberto Reveco, S.

Herenia Gutierrez, P.#Juan Pablo Riedemann, G.

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

SOC MEDICA SANTIAGO

REVISTA MEDICA DE CHILE

es

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.

Artículo original

10.4067/S0034-98872017001001276

pdf

Cost Allocation# Costs and Cost Analysis# Cost-Benefit Analysis# Hospital Costs

http://dx.doi.org/10.4067/S0034-98872017001001276

Medicine, General & Internal

Asignación de Costos# Costos y Análisis de Costos# Análisis Costo-Beneficio# Costos hospitalarios

Economía

Servicios y Cuidados en Ciencias de la Salud (Administración de Hospitales, financiamiento de la atención hospitalaria)

Estadísticas y Probabilidades

WOS:000429035100006

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

Artículo original

version publicada

SOC MEDICA SANTIAGO

REVISTA MEDICA DE CHILE

Servicios y ciencias de la salud

0034-9887

es

pdf

dorada#verde

acceso abierto

acceso abierto

1476

1484