Impacto de diferentes métodos de asignación de costos indirectos estructurales de hospitales públicos, en el ranking costo-efectividad de 47 intervenciones en salud

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 and Methods: Using the cost reports from eight hospitals, a Monteca...

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Autores principales:	Reveco S.,Roberto, Gutiérrez P.,Herenia, Riedemann G.,Juan Pablo
Lenguaje:	Spanish / Castilian
Publicado:	Sociedad Médica de Santiago 2017
Materias:	Cost Allocation Costs and Cost Analysis Cost-Benefit Analysis Hospital Costs
Acceso en línea:	http://www.scielo.cl/scielo.php?script=sci_arttext&pid=S0034-98872017001001276
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spelling	oai:scielo:S0034-988720170010012762018-02-16Impacto de diferentes métodos de asignación de costos indirectos estructurales de hospitales públicos, en el ranking costo-efectividad de 47 intervenciones en saludReveco S.,RobertoGutiérrez P.,HereniaRiedemann G.,Juan Pablo Cost Allocation Costs and Cost Analysis Cost-Benefit Analysis Hospital Costs 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 and Methods: 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.info:eu-repo/semantics/openAccessSociedad Médica de SantiagoRevista médica de Chile v.145 n.10 20172017-10-01text/htmlhttp://www.scielo.cl/scielo.php?script=sci_arttext&pid=S0034-98872017001001276es10.4067/S0034-98872017001001276
institution	Scielo Chile
collection	Scielo Chile
language	Spanish / Castilian
topic	Cost Allocation Costs and Cost Analysis Cost-Benefit Analysis Hospital Costs
spellingShingle	Cost Allocation Costs and Cost Analysis Cost-Benefit Analysis Hospital Costs Reveco S.,Roberto Gutiérrez P.,Herenia Riedemann G.,Juan Pablo Impacto de diferentes métodos de asignación de costos indirectos estructurales de hospitales públicos, en el ranking costo-efectividad de 47 intervenciones en salud
description	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 and Methods: 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.
author	Reveco S.,Roberto Gutiérrez P.,Herenia Riedemann G.,Juan Pablo
author_facet	Reveco S.,Roberto Gutiérrez P.,Herenia Riedemann G.,Juan Pablo
author_sort	Reveco S.,Roberto
title	Impacto de diferentes métodos de asignación de costos indirectos estructurales de hospitales públicos, en el ranking costo-efectividad de 47 intervenciones en salud
title_short	Impacto de diferentes métodos de asignación de costos indirectos estructurales de hospitales públicos, en el ranking costo-efectividad de 47 intervenciones en salud
title_full	Impacto de diferentes métodos de asignación de costos indirectos estructurales de hospitales públicos, en el ranking costo-efectividad de 47 intervenciones en salud
title_fullStr	Impacto de diferentes métodos de asignación de costos indirectos estructurales de hospitales públicos, en el ranking costo-efectividad de 47 intervenciones en salud
title_full_unstemmed	Impacto de diferentes métodos de asignación de costos indirectos estructurales de hospitales públicos, en el ranking costo-efectividad de 47 intervenciones en salud
title_sort	impacto de diferentes métodos de asignación de costos indirectos estructurales de hospitales públicos, en el ranking costo-efectividad de 47 intervenciones en salud
publisher	Sociedad Médica de Santiago
publishDate	2017
url	http://www.scielo.cl/scielo.php?script=sci_arttext&pid=S0034-98872017001001276
work_keys_str_mv	AT revecosroberto impactodediferentesmetodosdeasignaciondecostosindirectosestructuralesdehospitalespublicosenelrankingcostoefectividadde47intervencionesensalud AT gutierrezpherenia impactodediferentesmetodosdeasignaciondecostosindirectosestructuralesdehospitalespublicosenelrankingcostoefectividadde47intervencionesensalud AT riedemanngjuanpablo impactodediferentesmetodosdeasignaciondecostosindirectosestructuralesdehospitalespublicosenelrankingcostoefectividadde47intervencionesensalud
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Impacto de diferentes métodos de asignación de costos indirectos estructurales de hospitales públicos, en el ranking costo-efectividad de 47 intervenciones en salud

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