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Comparing methodologies for the cost estimation of hospital services

The European Journal of Health Economics volume 10, pages 39–45 (2009)Cite this article

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.

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Acknowledgments

The authors would like to thank the employees of the clinical and financial departments of the participating general hospitals who provided resource use and cost data for the cost calculations. The study was partly financed by the European Commission within the Sixth Framework Research Programme (grant no. SP21-CT-2004-501588).

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Affiliations

  1. Institute for Medical Technology Assessment, Erasmus MC University Medical Center, P.O. Box 1738, 3000 DR, Rotterdam, The Netherlands

    S. S. Tan, F. F. H. Rutten, B. M. van Ineveld, W. K. Redekop & L. Hakkaart-van Roijen

  2. Institute of Health Policy and Management, Erasmus MC University Medical Center, P.O. Box 1738, 3000 DR, Rotterdam, The Netherlands

    F. F. H. Rutten

Authors
  1. S. S. Tan
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  2. F. F. H. Rutten
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  3. B. M. van Ineveld
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  4. W. K. Redekop
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  5. L. Hakkaart-van Roijen
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Corresponding author

Correspondence to S. S. Tan.

Additional information

Partly supported by the European Commission within the Sixth Framework Research Programme (grant no. SP21-CT-2004-501588).

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Tan, S.S., Rutten, F.F.H., van Ineveld, B.M. et al. Comparing methodologies for the cost estimation of hospital services. Eur J Health Econ 10, 39–45 (2009). https://doi.org/10.1007/s10198-008-0101-x

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  • DOI: https://doi.org/10.1007/s10198-008-0101-x

Keywords

  • Microcosting
  • Cost comparison
  • Cost calculation
  • Methodology
  • Hospital service

JEL Classification

  • B40
  • B41
  • D24
  • D61
  • D70