Comparing Methodologies for the Cost Estimation of Hospital Services

The aim of the study was to determine whether the total cost estimate of a hospital service remains reliable when the cost components of bottom-up microcosting were replaced by the cost components of top-down microcosting or gross costing. Total cost estimates were determined in representative gener...

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Bibliographic Details
Published in:The European journal of health economics 2009-02, Vol.10 (1), p.39-45
Main Authors: Tan, S. S., Rutten, F. F. H., van Ineveld, B. M., Redekop, W. K., Hakkaart-van Roijen, L.
Format: Article
Language:English
Subjects:
Accuracy
Appendectomy
Appendectomy - economics
Comparative analysis
Cost estimates
Costing
Decision making
Delivery, Obstetric - economics
Direct costs
Economic costs
Economic Policy
Health Care Management
Health Economics
Hospital Costs
Hospitalization
Hospitals
Hospitals, General
Humans
Labor contracts
Medicine
Medicine & Public Health
Methods
Models, Economic
Myocardial Infarction - economics
Netherlands
Original Paper
Patients
Pharmacoeconomics and Health Outcomes
Public Finance
Public Health
Stroke
Stroke - economics
Strokes
Studies
Total costs
Unit costs
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Summary:The aim of the study was to determine whether the total cost estimate of a hospital service remains reliable when the cost components of bottom-up microcosting were replaced by the cost components of top-down microcosting or gross costing. Total cost estimates were determined in representative general hospitals in the Netherlands for appendectomy, normal delivery, stroke and acute myocardial infarction for 2005. It was concluded that restricting the use of bottom-up microcosting to those cost components that have a great impact on the total costs (i.e., labour and inpatient stay) would likely result in reliable cost estimates.
ISSN:1618-7598
1618-7601
DOI:10.1007/s10198-008-0101-x