Análisis de costos en medicina transfusional / Cost analysis in transfusional medicine

El análisis de costo de la transfusión de hemocomponentes surge de la necesidad de evaluar si el canon percibido por las prestaciones realizadas a terceros absorbía los gastos incurridos. Se utilizó el método "Costo Directo o Variable" en la práctica transfusional para determinar el valor de las prestaciones. El cálculo se realizó en base a la determinación del objeto de costos, el cálculo de los costos variables y fijos y la asignación de costos. Los costos variables se distribuyeron utilizando el concepto del producto conjunto, mediante el enfoque de asignar los costos utilizando medición física. Los costos fijos se asignaron a cada hemocomponente según su "capacidad de soportar". Se concluyó que en general, en el ámbito de la salud siempre se midió la eficacia. En la actualidad esto no alcanza, debemos ser eficientes. La diferencia entre estos dos conceptos está dada por la relevancia que se le asigna a los costos. Si nos referimos al sector privado, para maximizar el beneficio; mientras que en el ámbito público para el cumplir con los presupuestos optimizando la utilización de los recursos disponibles. En lo particular este estudio permitió ver si éramos competitivos dentro del sector.

The cost analysis of the transfusion of hemocomponents comes from the need to evaluate whether the royalty perceived for the provisions granted to third parties was enough to cover costs. The method used was "Direct or Variable Cost" in transfusion practice to determine the value of provisions. The calculation was based on the determination of the object of costs, and the variable and fixed calculations and cost assignment. Variable costs were distributed using the concept of joint product, focusing on assigning costs using physical measure. Fixed costs were assigned to each hemocomponent according to the "capacity to support". It was concluded that in the health environment efficiency was always measured. At present, this in not enough and we must be efficient. The difference between these two concepts is highlighted by the importance given to costs. As regards the private sector, this is to maximize benefits while in the public sector this is to comply with the budgets optimizing the use of available resources. This case allowed us to analyse whether we were competitive in the sector.

Thalassemia in the outpatient department of the Yangon Children's Hospital in Myanmar: cost analysis of the day-care-room services for thalassemia.

A cost analysis study for the fiscal year 1989-1990 was conducted in the day care room (DCR) for thalassemia patients at the Yangon Children's Hospital in Myanmar to provide a basis for future cost-effectiveness, cost-benefit and efficiency analyses. Two types of costs, hospital costs and costs borne by the patients' families were studied by reviewing hospital records and by interviewing family members of patients. Of the total cost of DCR services for thalassemia 74 to 75% was contributed by material costs most of which were for imported items. The cost of each transfusion visit and the annual cost per patient were Kyats 166.5 to 173.3 and Kyats 1,108.6 to 1,208.7, respectively. The median cost (range) per treatment visit and the averaged annual median cost (range) borne by the patients' families were Kyats 21 (0-302) and Kyats 107 (0-1,509), respectively.