Los costos basados en actividades de Unidades Médico Quirúrgica y de Cuidados Medios en un hospital público
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) c...
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Sociedad Médica de Santiago
2020
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oai:scielo:S0034-988720200001000172020-04-02Los costos basados en actividades de Unidades Médico Quirúrgica y de Cuidados Medios en un hospital públicoNeriz,LilianaCruz-Fernández,DiegoRodríguez-Araya,DanitzaSawada,Midori Costs and Cost Analysis Health Care Costs Hospital Costs 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.info:eu-repo/semantics/openAccessSociedad Médica de SantiagoRevista médica de Chile v.148 n.1 20202020-01-01text/htmlhttp://www.scielo.cl/scielo.php?script=sci_arttext&pid=S0034-98872020000100017es10.4067/S0034-98872020000100017 |
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Scielo Chile |
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Spanish / Castilian |
topic |
Costs and Cost Analysis Health Care Costs Hospital Costs |
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Costs and Cost Analysis Health Care Costs Hospital Costs Neriz,Liliana Cruz-Fernández,Diego Rodríguez-Araya,Danitza Sawada,Midori Los costos basados en actividades de Unidades Médico Quirúrgica y de Cuidados Medios en un hospital público |
description |
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. |
author |
Neriz,Liliana Cruz-Fernández,Diego Rodríguez-Araya,Danitza Sawada,Midori |
author_facet |
Neriz,Liliana Cruz-Fernández,Diego Rodríguez-Araya,Danitza Sawada,Midori |
author_sort |
Neriz,Liliana |
title |
Los costos basados en actividades de Unidades Médico Quirúrgica y de Cuidados Medios en un hospital público |
title_short |
Los costos basados en actividades de Unidades Médico Quirúrgica y de Cuidados Medios en un hospital público |
title_full |
Los costos basados en actividades de Unidades Médico Quirúrgica y de Cuidados Medios en un hospital público |
title_fullStr |
Los costos basados en actividades de Unidades Médico Quirúrgica y de Cuidados Medios en un hospital público |
title_full_unstemmed |
Los costos basados en actividades de Unidades Médico Quirúrgica y de Cuidados Medios en un hospital público |
title_sort |
los costos basados en actividades de unidades médico quirúrgica y de cuidados medios en un hospital público |
publisher |
Sociedad Médica de Santiago |
publishDate |
2020 |
url |
http://www.scielo.cl/scielo.php?script=sci_arttext&pid=S0034-98872020000100017 |
work_keys_str_mv |
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