Impacto de diferentes métodos de asignación de costos indirectos estructurales de hospitales públicos, en el ranking costo-efectividad de 47 intervenciones en salud / Impact of different overhead cost allocation methods of public hospitals on the cost-effectiveness ranking of 47 health programs
Rev. méd. Chile
; 145(10): 1276-1288, oct. 2017. tab, graf
Article
in Es
| LILACS
| ID: biblio-902442
Responsible library:
CL1.1
RESUMEN
Background:
Costs allocation methods are important for economic evaluation of health care.Aim:
To evaluate the impact of overhead costs rates of different hospitals on the cost-effectiveness rankings of health programs. Material andMethods:
Using the cost reports from eight hospitals, a Montecarlo simulation was implemented, programming the complete micro-costing algorithm to calculate the final cost of 47 health care interventions, from the health sector perspective. The independent variables considered were the overhead cost rates per establishment and the actual overhead costs. Changing these variables, resulted in changes of the final cost of interventions and cost-effectiveness ratios. Finally the probabilities of changes in the cost-effectiveness ranking of each intervention were calculated.Results:
Thirteen programs did not change their ranking order. However, 34 interventions modified their position with different occurrence probabilities. In the new proposed ranking, 21 programs changed their position from one to six places.Conclusions:
Different overhead cost rates, representing different assignation forms, have a relative impact in the cost-effectiveness order. Montecarlo simulation can help to improve the accuracy of ranking assignment.Key words
Full text:
1
Collection:
01-internacional
Database:
LILACS
Main subject:
Cost-Benefit Analysis
/
Hospital Costs
/
Hospitals, Public
Type of study:
Evaluation_studies
/
Health_economic_evaluation
Country/Region as subject:
America do sul
/
Chile
Language:
Es
Journal:
Rev. méd. Chile
Journal subject:
MEDICINA
Year:
2017
Document type:
Article
Affiliation country:
Chile
Country of publication:
Chile