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
in Spanish
| LILACS
| ID: lil-704563
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.
Full text:
Available
Index:
LILACS (Americas)
Main subject:
Health Care Costs
/
Hospitalization
/
Intensive Care Units
Type of study:
Health economic evaluation
/
Observational study
/
Risk factors
Limits:
Adult
/
Aged
/
Female
/
Humans
/
Male
Country/Region as subject:
South America
/
Chile
Language:
Spanish
Journal:
Rev. méd. Chile
Journal subject:
Medicine
Year:
2013
Type:
Article
Affiliation country:
Chile
Institution/Affiliation country:
Universidad de Talca/CL
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