The European Journal of Health Economics

, Volume 10, Issue 1, pp 39–45

Comparing methodologies for the cost estimation of hospital services

Authors

    • Institute for Medical Technology AssessmentErasmus MC University Medical Center
  • F. F. H. Rutten
    • Institute for Medical Technology AssessmentErasmus MC University Medical Center
    • Institute of Health Policy and ManagementErasmus MC University Medical Center
  • B. M. van Ineveld
    • Institute for Medical Technology AssessmentErasmus MC University Medical Center
  • W. K. Redekop
    • Institute for Medical Technology AssessmentErasmus MC University Medical Center
  • L. Hakkaart-van Roijen
    • Institute for Medical Technology AssessmentErasmus MC University Medical Center
Original paper

DOI: 10.1007/s10198-008-0101-x

Cite this article as:
Tan, S.S., Rutten, F.F.H., van Ineveld, B.M. et al. Eur J Health Econ (2009) 10: 39. doi:10.1007/s10198-008-0101-x

Abstract

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.

Keywords

MicrocostingCost comparisonCost calculationMethodologyHospital service

JEL Classification

B40B41D24D61D70

Copyright information

© Springer-Verlag 2008