Los costos basados en actividades de Unidades Médico Quirúrgica y de Cuidados Medios en un hospital público / Activity based costs of different units in a high complexity Chilean hospital
Rev. méd. Chile
;
148(1): 17-29, Jan. 2020. tab, graf
Artigo
em Espanhol
| LILACS
| ID: biblio-1094202
ABSTRACT
Background: Hospitals must have management tools that allow them to fulfil all their requirements with the allocated resources. Aim: To evaluate the number of bed-days according to the discharge diagnosis in a High Complexity Hospital in Chile. Material and Methods: An activity Based Cost (ABC) calculation was used. The stages were gathering of procedures, identification of the resources used, analysis of discharge diagnosis, definition of cost objects, resource cost drivers, cost of procedures, procedures cost drivers and cost of the cost objects that corresponds to bed-day by each medical specialty. Costs were calculated for Medical-Surgical and Intermediate Care units. Results: There were significant differences in costs according to medical specialty when comparing the costs obtained using the Management information system (WinSig) and ABC. Respiratory, Renal and Circulatory-Cardiovascular specialties accounted for the most expensive bed-days. Conclusions: This study identified bed-day costs and provides disaggregated information about the causes of cost differences between medical specialties.
Texto completo:
DisponíveL
Índice:
LILACS (Américas)
Assunto principal:
Custos Hospitalares
/
Hospitais
Tipo de estudo:
Avaliação Econômica em Saúde
País/Região como assunto:
América do Sul
/
Chile
Idioma:
Espanhol
Revista:
Rev. méd. Chile
Assunto da revista:
Medicina
Ano de publicação:
2020
Tipo de documento:
Artigo
País de afiliação:
Chile
Instituição/País de afiliação:
Hospital San Juan de Dios/CL
/
Universidad de Chile/CL
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