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IMPACT OF DIFFERENT OVERHEAD COST ALLOCATION METHODS OF PUBLIC HOSPITALS ON THE COST-EFFECTIVENESS RANKING OF 47 HEALTH PROGRAMS

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

dc.contributoren-US
dc.contributores-ES
dc.creatorReveco S, Roberto; Universidad de La frontera
dc.creatorGutiérrez P, Herenia; Universidad Autónoma de Madrid
dc.creatorRiedemann G, Juan Pablo; Universidad de La Frontera
dc.date2017-11-17
dc.date.accessioned2019-11-11T18:28:02Z
dc.date.available2019-11-11T18:28:02Z
dc.identifierhttp://www.revistamedicadechile.cl/ojs/index.php/rmedica/article/view/5596
dc.identifier.urihttps://revistaschilenas.uchile.cl/handle/2250/111389
dc.descriptionBackground: 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.en-US
dc.descriptionBackground: 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.es-ES
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dc.languagespa
dc.publisherRevista Médica de Chilees-ES
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dc.sourceRevista Médica de Chile; Vol. 145, núm. 10 (2017): OCTUBRE 2017es-ES
dc.source0034-9887
dc.subjectCost Allocation; Costs and Cost Analysis; Cost-Benefit Analysis; Hospital Costsen-US
dc.subjectCost Allocation; Costs and Cost Analysis; Cost-Benefit Analysis; Hospital Costses-ES
dc.titleIMPACT OF DIFFERENT OVERHEAD COST ALLOCATION METHODS OF PUBLIC HOSPITALS ON THE COST-EFFECTIVENESS RANKING OF 47 HEALTH PROGRAMSen-US
dc.titleImpacto de diferentes métodos de asignación de costos indirectos estructurales de hospitales públicos, en el ranking costo-efectividad de 47 intervenciones en saludes-ES
dc.typeinfo:eu-repo/semantics/article
dc.typeinfo:eu-repo/semantics/publishedVersion
dc.typees-ES


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