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PubMed2003

Unit costs of inpatient hospital days.

BACKGROUND: Costs of inpatient days in hospitals are frequently the main drivers of total treatment costs, and their unit cost can markedly affect the outcomes of an economic evaluation. In many countries, the availability of unit cost data is limited and unit costs are often based on data from hospitals participating in clinical trials. OBJECTIVE: To provide data about unit costs of inpatient hospital days in The Netherlands from a healthcare provider's perspective and to give an insight into the extent to which cost categories and total costs differ between hospitals. DESIGN: Unit costs were collected from 22 wards and 11 intensive care units (ICUs) of general and university hospitals involved in clinical trials with 'piggybacked' economic evaluations. Direct costs, such as costs of nursing and medical materials, were calculated by dividing the annual cost per category of the nursing department by the annual number of inpatient days. Indirect costs, such as overheads and accommodation, were allocated to the nursing departments by applying direct allocation. All costs were expressed in 1998 euros (EUR). RESULTS: The mean costs per inpatient day were EUR230 (range: EUR154-EUR311) in general hospitals and EUR323 (range: EUR209-EUR400) in university hospitals. The mean costs per inpatient day in an ICU were EUR1125 (EUR919-EUR1560). Between 38-48% of the total costs were made up of nursing costs. All cost categories showed wide variations between hospitals. CONCLUSIONS: The results of this study were used to develop standard costs for inpatient days in The Netherlands and may contribute to the comparability and generalisability of economic evaluations.

Critical Care↗
PubMed1999

Cost and performance of malaria sector: a case study at Malaria Sector 11, Tak Province, Thailand.

The objective of this study was to assess the cost and performance of each operational unit at the malaria sector level and to calculate the unit cost of each activity accordingly. Data were collected at Malaria Sector No.11 situated at the western border of Thailand with Myanmar during the fiscal year of 1995. The unit cost was calculated by dividing the total cost of each activity by its output using appropriate units of analysis. The result showed that 67% of the total cost of malaria sector was labor cost and 45% of the total cost was allocated to diagnosis and treatment activities. Unit cost in terms of cost/visit, cost/case found, cost/case of falciparum malaria treated, cost/case of vivax malaria treated, cost/house spray and cost/impregnated net were US$1.85, 8.21, 10.07, 8.46, 2.24 and 1.54 respectively. The results of this study will provide important information as to the best use of limited available resources to determine which activities should be stopped, continued, increased or decreased at the malaria sector level.

Costs and Cost Analysis↗
PubMed1993

Military health care in the 21st century.

This paper describes the pressures for health care reform which are impinging on the United States health care system. These are costs, access, allocation of resources, unnecessary care, and administrative costs and confusion. The implications of these pressures for military health care are considered to be the redefinition of the health benefit, restructuring of the military health care system, and questions about the appropriate role for the reserve components. Ten persistent issues are identified which will need to be addressed, regardless of whatever changes are proposed in the immediate future. These are the quality of health care, improved management of the military health care system, costs of care including pharmaceuticals, recruitment and retention of health care professionals, graduate medical education, renewed emphasis on health promotion and disease prevention, discharge planning and patient education, development and diffusion of new technologies, information management, and the management of environmental waste.

Delivery of Health Care↗
PubMed1990

Hospital portfolio analysis.

Portfolio analysis is a management technique that rationalizes the process of allocating funds to programs. Each program is screened based on financial performance and organizational relevance. A decision-making matrix prioritizes programs into an orderly form. When resources are scarce, as they were at Tampa General, portfolio analysis can be the key to keeping a strategic plan on course.

Cost Allocation↗
PubMed1992

[High-cost therapy. Ethical principles of allocation of scarce resources].

This article raises some ethical problems concerning high-cost therapy for malignant haematological diseases. The problem of setting priorities is discussed within the framework of utilitarianism, right-based theories and the contractarian theory of John Rawls. It is argued that utilitarianism can provide precise answers, based on the principle of allocative efficiency. However, this is not the only objective of a public health care system. The right-based approach is discussed, but sufficiently precise definitions seem hard to formulate. The contractarian approach is regarded as interesting, since it tries to address the question of trade-offs between objectives of allocative efficiency and distributive fairness.

Cost-Benefit Analysis↗
PubMed2006

Efficient allocation of resources to prevent HIV infection among injection drug users: the Prevention Point Philadelphia (PPP) needle exchange program.

The objective of this study is to determine the allocation of resources within a multi-site needle exchange program (NEP) that achieves the largest possible reduction in new HIV infections at minimum cost. We present a model that relates the number of injection drug user (IDU) clients and the number of syringes exchanged per client to both the costs of the NEP and the expected reduction in HIV infections per unit time. We show that cost-effective allocation within a multi-site NEP requires that sites be located where the density of IDUs is highest, and that the number of syringes exchanged per client be equal across sites. We apply these optimal allocation rules to a specific multi-site needle exchange program, Prevention Point Philadelphia (PPP). This NEP, we find, needs to add 2 or 3 new sites in neighborhoods with the highest density of IDU AIDS cases, and to increase its total IDU client base by about 28%, from approximately 6400 to 8200 IDU clients. The case-study NEP also needs to increase its hours of operation at two existing sites, where the number of needles distributed per client is currently sub-optimal, by 50%. At the optimal allocation, the estimated cost per case of HIV averted would be dollar 2800 (range dollar 2300-dollar 4200). Such a favorable cost-effectiveness ratio derives primarily from PPP's low marginal costs per distributed needle.

Efficiency, Organizational↗
PubMed2000

Errors in health care management: what do they cost?

BACKGROUND: Iatrogenic injuries are relatively common and a potentially avoidable source of morbidity. The economic evaluation of this area has been limited by the lack of good quality national data to provide an estimate of incidence, associated disability, and preventability of iatrogenic injuries. Two recent surveys, the Quality in Australian Health Care Study (QAHCS) and the Utah Colorado Study (UTCOS), have now made this feasible. AIMS: To determine the direct costs associated with iatrogenic injuries occurring in a hospital setting. METHODS: The QAHCS was used as a representative national source of information on the incidence, disability, and preventability of iatrogenic injuries. Costs were calculated using information from Australian disease related groups (AN-DRGs) relative to the injury categories. RESULTS: The cost of just 12 preventable iatrogenic injuries is significant (0.25 million US dollars) and accounts for 2-3% of the annual budget of a typical Australian community based hospital of 120 beds. Costing data provide additional useful information for policy and decision makers. CONCLUSION: Costing iatrogenic injuries is an important component of the impact of these events. An ongoing national database of iatrogenic injuries is necessary to assist in identifying the incidence of these injuries, monitoring trends, and providing data for cost estimates and economic evaluations.

Australia↗
PubMed1993

[Evaluation of current rehabilitation activities. Problems and choice of methods].

The evaluation of rehabilitation potential is discussed in the context of the recent allocation by the Riksdag of substantial funds for rehabilitation purposes, a measure designed to generate savings to social insurance at least comparable to the allocation. In the article are discussed the difficulties involved in assessing the impact of such political measures, when at the same time the chances of people being able to return to work after extended sick leave are reduced owing to the recession. An evaluation model is presented which, in addition to variables related to monetary savings to the community, incorporates indicators capable of identifying gains due to a rehabilitation programme that are important determinants of the changes of target groups returning to a productive and meaningful life.

Cost Allocation↗
PubMed1981

A new approach to the costing of clinical laboratory tests.

A method of costing clinical laboratory tests is described which avoids the assumptions and omissions of previous methods and overcome the basic theoretical difficulty of allocating indirect (overhead) costs, which form the major component. The method develops the concept of a "cost per request' to cover the indirect cost, which reflect the cost of providing laboratory facilities, and a 'cost per test' to cover the direct analytical costs of the individual tests done. The direct cost per test was found to vary with the workload, which makes it difficult to predict the effect of changes in demand on expenditure. The Canadian Schedule of Unit Values was found to be an unreliable basis for calculating direct labour costs. Examples are given of the direct and indirect costs of consumables, labour, and capital, and their contribution to the total cost of clinical chemistry tests done either during or outside normal working hours. The total annual cost for each analyte may be a more useful indicator of expenditure than the cost per test.

Chemistry, Clinical↗
PubMed2002

Clinical process analysis and activity-based costing at a heart center.

Cost studies, productivity, efficiency, and quality of care measures, the links between resources and patient outcomes, are fundamental issues for hospital management today. This paper describes the implementation of a model for process analysis and activity-based costing (ABC)/management at a Heart Center in Sweden as a tool for administrative cost information, strategic decision-making, quality improvement, and cost reduction. A commercial software package (QPR) containing two interrelated parts, "ProcessGuide and CostControl," was used. All processes at the Heart Center were mapped and graphically outlined. Processes and activities such as health care procedures, research, and education were identified together with their causal relationship to costs and products/services. The construction of the ABC model in CostControl was time-consuming. However, after the ABC/management system was created, it opened the way for new possibilities including process and activity analysis, simulation, and price calculations. Cost analysis showed large variations in the cost obtained for individual patients undergoing coronary artery bypass grafting (CABG) surgery. We conclude that a process-based costing system is applicable and has the potential to be useful in hospital management.

Cardiac Care Facilities↗
PubMed1998

Costs of blood transfusion: a process-flow analysis.

PURPOSE: To determine the cost of transfusing 2 units (U) of packed RBCs at a comprehensive cancer center. METHODS: We performed a process-flow analysis to identify all costs of transfusing 2 U of allogeneic packed RBCs on an outpatient basis to patients with either (1) solid tumor who did not undergo bone marrow transplantation (BMT), (2) solid tumor who underwent BMT, (3) hematologic malignancy who did not undergo BMT, (4) hematologic malignancy who underwent allogeneic BMT, or (5) hematologic malignancy who underwent autologous BMT. We conducted structured interviews to determine the personnel time used and physical resources necessary at all steps of the transfusion process. RESULTS: The mean cost of a 2-U transfusion of allogeneic packed RBCs was $548, $565, $569, $569, and $566 for patients with non-BMT solid tumor, BMT solid tumor, non-BMT hematologic malignancy, allogeneic BMT hematologic malignancy, and autologous BMT hematologic malignancy, respectively. Sensitivity analysis showed that total transfusion costs were sensitive to variations in the amount of clinician compensation and overhead costs, but were relatively insensitive to reasonable variations in the direct costs of blood tests and the blood itself, or the probability or extent of transfusion reaction. CONCLUSION: The costs of the transfusion of packed RBCs are greater than previously analyzed, particularly in the cancer care setting.

Accounting↗
PubMedDate not supplied

Medicare payment policy: does cost shifting matter?

We examine cost shifting within the context of Medicare payment policy. We briefly review economic theory and available data and discuss the importance of cost shifting for policy. Then we present four central findings on cost shifting based on the views of former high-level policymakers. First, Medicare's early (pre-prospective) payment policy was a boon to hospitals. Second, Medicare payment policy is a "top-down" affair, driven by budgetary and special-interest politics. Third, federal policymakers may not consciously consider cost shifting, but state policymakers do. Fourth, Medicare payment policy requires constant adjustment, but we are "getting it right" most of the time.

Budgets↗