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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Autores principales: Neriz,Liliana, Cruz-Fernández,Diego, Rodríguez-Araya,Danitza, Sawada,Midori
Lenguaje:Spanish / Castilian
Publicado: Sociedad Médica de Santiago 2020
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Acceso en línea:http://www.scielo.cl/scielo.php?script=sci_arttext&pid=S0034-98872020000100017
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spelling 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
institution Scielo Chile
collection Scielo Chile
language Spanish / Castilian
topic Costs and Cost Analysis
Health Care Costs
Hospital Costs
spellingShingle 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
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