Incorporating clinical factors into medical procedures costing
Journal Title: Zeszyty Teoretyczne Rachunkowości - Year 2018, Vol 2018, Issue 98
Abstract
The aim of the study is to assess the effect of selected methods of allocating indirect costs to operating room medical procedures. When allocating indirect costs of operating room medical procedures, the following factors were taken into consideration: total direct costs, time of providing treatments and points reflecting, among others, procedure complexity and treatment intensity. For this purpose, the concept of quantitative description of patients' characteristics and hospitalization process was used based on the identified cost-generating factors of medical procedures. The conducted analysis included direct costs of 428 surgical procedures, grouped into 17 categories according to ICD-9, and indirect costs of operating blocks for the period from January 2017 to June 2017. The obtained results indicate that indirect costs allocated to patients proportionally to direct costs differ in a statistically significant way from other methods for all considered ICD groups. The differences in allocated indirect costs when using treatment duration and clinical cost-generating factors are statistically significant in the vast majority of the ICD-9 groups. This justifies the abandonment of the traditional, simplified methods of indirect costs allocation and incur-ring additional expenses related to the ongoing monitoring of patients' parameters and the course of hospi-talization. The results of the conducted study may be used to develop standards related to the recommended methods of calculation of costs of specific medical services for the purpose of making decisions in hospitals and financing medical services at the central level.<br/><br/>
Authors and Affiliations
Małgorzata Cygańska, Magdalena Kludacz-Alessandri
Keywords
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- EP ID EP365528
- DOI 10.5604/01.3001.0012.1548
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