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
Artículo
en Español
| 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.
Texto completo:
Disponible
Índice:
LILACS (Américas)
Asunto principal:
Costos de la Atención en Salud
/
Hospitalización
/
Unidades de Cuidados Intensivos
Tipo de estudio:
Evaluación Económica en Salud
/
Estudio observacional
/
Factores de riesgo
Límite:
Adulto
/
Anciano
/
Femenino
/
Humanos
/
Masculino
País/Región como asunto:
America del Sur
/
Chile
Idioma:
Español
Revista:
Rev. méd. Chile
Asunto de la revista:
Medicina
Año:
2013
Tipo del documento:
Artículo
País de afiliación:
Chile
Institución/País de afiliación:
Universidad de Talca/CL
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