Costeo basado en actividades: una metodología de gestión en tratamientos intensivos / Activity-based costing methodology to manage resources in intensive care units
Rev. méd. Chile
; 141(11): 1371-1381, nov. 2013. graf, tab
Article
在 Es
| LILACS
| ID: lil-704563
Responsible library:
CL1.1
ABSTRACT
Background:
An accurate estimation of resources use by individual patients is crucial in hospital management.Aim:
To measure financial costs of health care actions in intensive care units of two public regional hospitals in Chile. Material andMethods:
Prospective follow up of 716 patients admitted to two intensive care units during 2011. The financial costs of health care activities was calculated using the Activity-Based Costing methodology. The main activities recorded were procedures and treatments, monitoring, response to patient needs, patient maintenance and coordination.Results:
Activity-Based Costs, including human resources and assorted indirect costs correspond to 81 to 88% of costs per disease in one hospital and 69 to 80% in the other. The costs associated to procedures and treatments are the most significant and are approximately $100,000 (Chilean pesos) per day of hospitalization. The second most significant cost corresponds to coordination activities, which fluctuates between $86,000 and 122,000 (Chilean pesos).Conclusions:
There are significant differences in resources use between the two hospitals studied. Therefore cost estimation methodologies should be incorporated in the management of these clinical services.Key words
全文:
1
索引:
LILACS
主要主题:
Health Care Costs
/
Hospitalization
/
Intensive Care Units
研究类型:
Health_economic_evaluation
/
Observational_studies
/
Risk_factors_studies
限制:
Adult
/
Aged
/
Female
/
Humans
/
Male
国家/地区名称主题:
America do sul
/
Chile
语言:
Es
期刊:
Rev. méd. Chile
期刊主题:
MEDICINA
年:
2013
类型:
Article