+ Site Statistics
+ Search Articles
+ PDF Full Text Service
How our service works
Request PDF Full Text
+ Follow Us
Follow on Facebook
Follow on Twitter
Follow on LinkedIn
+ Subscribe to Site Feeds
Most Shared
PDF Full Text
+ Translate
+ Recently Requested

National cost study versus hospital cost accounting for organ recovery cost assessment in a French hospital group

National cost study versus hospital cost accounting for organ recovery cost assessment in a French hospital group

Cost Effectiveness and Resource Allocation 16: 34

The choice of cost data sources is crucial, because it influences the results of cost studies, decisions of hospital managers and ultimately national directives of policy makers. The main objective of this study was to compare a hospital cost accounting system in a French hospital group and the national cost study (ENC) considering the cost of organ recovery procedures. The secondary objective was to compare these approaches to the weighting method used in the ENC to assess organ recovery costs. The resources consumed during the hospital stay and organ recovery procedure were identified and quantified retrospectively from hospital discharge abstracts and the national discharge abstract database. Identified items were valued using hospital cost accounting, followed by 2010-2011 ENC data, and then weighted using 2010-2011 ENC data. A Kruskal-Wallis test was used to determine whether at least two of the cost databases provided different results. Then, a Mann-Whitney test was used to compare the three cost databases. The costs assessed using hospital cost accounting differed significantly from those obtained using the ENC data (Mann-Whitney; P-value < 0.001). In the ENC, the mean costs for hospital stays and organ recovery procedures were determined to be €4961 (SD €7295) and €862 (SD €887), respectively, versus €12,074 (SD €6956) and €4311 (SD €1738) for the hospital cost accounting assessment. The use of a weighted methodology reduced the differences observed between these two data sources. Readers, hospital managers and decision makers must know the strengths and weaknesses of each database to interpret the results in an informed context.

Please choose payment method:

(PDF emailed within 0-6 h: $19.90)

Accession: 065855169

Download citation: RISBibTeXText

PMID: 30356786

DOI: 10.1186/s12962-018-0155-2

Related references

Mixed method versus full top-down microcosting for organ recovery cost assessment in a French hospital group. Health Economics Review 6(1): 53, 2016

Cost accounting in radiology: building a cost model using hospital-based, commercially available software. Ajr. American Journal of Roentgenology 171(1): 7, 1998

Introduction of innovations in hospital cost accounting to Medicare rate setting for improved cost containment. Hospital Cost Management and Accounting 6(3): 3-7, 1994

Cost of intensive care in a German hospital: cost-unit accounting based on the InEK matrix. Der Anaesthesist 57(5): 505-512, 2008

Cost of transcatheter aortic valve implantation and factors associated with higher hospital stay cost in patients of the FRANCE (FRench Aortic National CoreValve and Edwards) registry. Archives of Cardiovascular Diseases 106(4): 209-219, 2013

Cost awareness and cost containment at the Hospital for Special Surgery. Strategies and total hip replacement cost centers. Clinical Orthopaedics and Related Research 1995(311): 117-124, 1995

Cost and cost-effectiveness analysis of ondansetron versus metoclopramide regimens: a hospital perspective from Italy. Pharmacoeconomics 5(3): 227-237, 1994

Cost and Outcome Analysis and Cost Determinants of Liver Transplantation in a European National Health Service Hospital. Transplantation 75(10): 1626-1627, 2003

Cost and outcome analysis and cost determinants of liver transplantation in a European National Health Service hospital. Transplantation 75(10): 1731-1736, 2003

Comparison of Cost Center-Specific vs Hospital-wide Cost-to-Charge Ratios for Operating Room Services at Various Hospital Types. JAMA Surgery 154(6): 557-558, 2019

Organ recovery cost assessment in the French healthcare system from 2007 to 2014. European Journal of Public Health 28(3): 415-420, 2018

The hospital cost and the cost of the implant for total knee arthroplasty. A comparison between 1983 and 1991 for one hospital. Journal of Bone and Joint Surgery. American Volume 76(6): 801-806, 1994

The high cost of hospital trauma care: an analysis of hospital length of stay, injury severity score, case mix index, and reimbursement-to-cost ratio. Journal of the Association for Academic Minority Physicians 4(2): 52-55, 1993

Cost savings with transcutaneous screening versus total serum bilirubin measurement for newborn jaundice in hospital and community settings: a cost-minimization analysis. Cmaj Open 6(3): E285-E291, 2018

Managerial innovation in the hospital: an analysis of the diffusion of hospital cost-accounting systems. Hospital and Health Services Administration 33(3): 371-384, 1988