Sarowar M G, Medin E, Gazi R, Koehlmoos T P, Rehnberg C, Saifi R, Bhuiya A, Khan J
Health Economics Unit, Department of Learning, Informatics, Management and Ethics, Karolinska Institute, Stockholm, Sweden.
J Health Popul Nutr. 2010 Jun;28(3):264-72. doi: 10.3329/jhpn.v28i3.5555.
Calculation of costs of different medical and surgical services has numerous uses, which include monitoring the performance of service-delivery, setting the efficiency target, benchmarking of services across all sectors, considering investment decisions, commissioning to meet health needs, and negotiating revised levels of funding. The role of private-sector healthcare facilities has been increasing rapidly over the last decade. Despite the overall improvement in the public and private healthcare sectors in Bangladesh, lack of price benchmarking leads to patients facing unexplained price discrimination when receiving healthcare services. The aim of the study was to calculate the hospital-care cost of disease-specific cases, specifically pregnancy- and puerperium-related cases, and to indentify the practical challenges of conducting costing studies in the hospital setting in Bangladesh. A combination of micro-costing and step-down cost allocation was used for collecting information on the cost items and, ultimately, for calculating the unit cost for each diagnostic case. Data were collected from the hospital records of 162 patients having 11 different clinical diagnoses. Caesarean section due to maternal and foetal complications was the most expensive type of case whereas the length of stay due to complications was the major driver of cost. Some constraints in keeping hospital medical records and accounting practices were observed. Despite these constraints, the findings of the study indicate that it is feasible to carry out a large-scale study to further explore the costs of different hospital-care services.
计算不同医疗和外科服务的成本有许多用途,包括监测服务提供的绩效、设定效率目标、对所有部门的服务进行基准比较、考虑投资决策、根据健康需求进行委托以及协商修订资金水平。在过去十年中,私营部门医疗保健设施的作用一直在迅速增加。尽管孟加拉国公共和私营医疗保健部门总体有所改善,但缺乏价格基准导致患者在接受医疗服务时面临无法解释的价格歧视。该研究的目的是计算特定疾病病例的住院护理成本,特别是与妊娠和产褥期相关的病例,并确定在孟加拉国医院环境中进行成本核算研究的实际挑战。采用微观成本核算和逐步成本分摊相结合的方法收集成本项目信息,并最终计算每个诊断病例的单位成本。数据来自162名患有11种不同临床诊断的患者的医院记录。因母婴并发症进行的剖宫产是最昂贵的病例类型,而因并发症导致的住院时间是成本的主要驱动因素。观察到在保存医院病历和会计做法方面存在一些限制。尽管存在这些限制,但研究结果表明,开展大规模研究以进一步探索不同住院护理服务的成本是可行的。