Costeo basado en actividades: una metodología de gestión en tratamientos intensivos

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 and Methods: Prospective follow up of 716 patients admitted...

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Autores principales:	Alvear V,Sandra, Canteros G,Jorge, Jara M,Juan, Rodríguez C,Patricia
Lenguaje:	Spanish / Castilian
Publicado:	Sociedad Médica de Santiago 2013
Materias:	Costs and Costs Analysis Economics Health Care Costs Intensive care
Acceso en línea:	http://www.scielo.cl/scielo.php?script=sci_arttext&pid=S0034-98872013001100002
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spelling	oai:scielo:S0034-988720130011000022014-09-01Costeo basado en actividades: una metodología de gestión en tratamientos intensivosAlvear V,SandraCanteros G,JorgeJara M,JuanRodríguez C,Patricia Costs and Costs Analysis Economics Health Care Costs Intensive care 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 and Methods: 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.info:eu-repo/semantics/openAccessSociedad Médica de SantiagoRevista médica de Chile v.141 n.11 20132013-11-01text/htmlhttp://www.scielo.cl/scielo.php?script=sci_arttext&pid=S0034-98872013001100002es10.4067/S0034-98872013001100002
institution	Scielo Chile
collection	Scielo Chile
language	Spanish / Castilian
topic	Costs and Costs Analysis Economics Health Care Costs Intensive care
spellingShingle	Costs and Costs Analysis Economics Health Care Costs Intensive care Alvear V,Sandra Canteros G,Jorge Jara M,Juan Rodríguez C,Patricia Costeo basado en actividades: una metodología de gestión en tratamientos intensivos
description	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 and Methods: 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.
author	Alvear V,Sandra Canteros G,Jorge Jara M,Juan Rodríguez C,Patricia
author_facet	Alvear V,Sandra Canteros G,Jorge Jara M,Juan Rodríguez C,Patricia
author_sort	Alvear V,Sandra
title	Costeo basado en actividades: una metodología de gestión en tratamientos intensivos
title_short	Costeo basado en actividades: una metodología de gestión en tratamientos intensivos
title_full	Costeo basado en actividades: una metodología de gestión en tratamientos intensivos
title_fullStr	Costeo basado en actividades: una metodología de gestión en tratamientos intensivos
title_full_unstemmed	Costeo basado en actividades: una metodología de gestión en tratamientos intensivos
title_sort	costeo basado en actividades: una metodología de gestión en tratamientos intensivos
publisher	Sociedad Médica de Santiago
publishDate	2013
url	http://www.scielo.cl/scielo.php?script=sci_arttext&pid=S0034-98872013001100002
work_keys_str_mv	AT alvearvsandra costeobasadoenactividadesunametodologiadegestionentratamientosintensivos AT canterosgjorge costeobasadoenactividadesunametodologiadegestionentratamientosintensivos AT jaramjuan costeobasadoenactividadesunametodologiadegestionentratamientosintensivos AT rodriguezcpatricia costeobasadoenactividadesunametodologiadegestionentratamientosintensivos
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Costeo basado en actividades: una metodología de gestión en tratamientos intensivos

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