Department of Radiotherapy, Ghent University Hospital, Gent, Belgium.
Department of Radiation Oncology, University Hospital Gasthuisberg, Leuven, Belgium.
Int J Radiat Oncol Biol Phys. 2014 May 1;89(1):152-60. doi: 10.1016/j.ijrobp.2014.01.039.
To determine the treatment cost and required reimbursement for a new hadron therapy facility, considering different technical solutions and financing methods.
The 3 technical solutions analyzed are a carbon only (COC), proton only (POC), and combined (CC) center, each operating 2 treatment rooms and assumed to function at full capacity. A business model defines the required reimbursement and analyzes the financial implications of setting up a facility over time; activity-based costing (ABC) calculates the treatment costs per type of patient for a center in a steady state of operation. Both models compare a private, full-cost approach with public sponsoring, only taking into account operational costs.
Yearly operational costs range between €10.0M (M = million) for a publicly sponsored POC to €24.8M for a CC with private financing. Disregarding inflation, the average treatment cost calculated with ABC (COC: €29,450; POC: €46,342; CC: €46,443 for private financing; respectively €16,059, €28,296, and €23,956 for public sponsoring) is slightly lower than the required reimbursement based on the business model (between €51,200 in a privately funded POC and €18,400 in COC with public sponsoring). Reimbursement for privately financed centers is very sensitive to a delay in commissioning and to the interest rate. Higher throughput and hypofractionation have a positive impact on the treatment costs.
Both calculation methods are valid and complementary. The financially most attractive option of a publicly sponsored COC should be balanced to the clinical necessities and the sociopolitical context.
考虑不同的技术方案和融资方式,确定新的强子治疗设备的治疗成本和所需报销金额。
分析了 3 种技术方案,分别是仅碳(COC)、仅质子(POC)和联合(CC)中心,每个中心运营 2 个治疗室,并假设满负荷运行。商业模式定义了所需的报销金额,并分析了随着时间的推移建立设施的财务影响;作业成本法(ABC)按患者类型计算中心稳定运行时的治疗成本。这两种模型都将私人全额成本方法与公共赞助进行了比较,只考虑了运营成本。
每年的运营成本范围在 1000 万欧元(M)之间,对于公共赞助的 POC 为 1000 万欧元,对于 CC 为 2480 万欧元,私人融资。不考虑通货膨胀,ABC 计算的平均治疗成本(COC:29450 欧元;POC:46342 欧元;CC:私人融资分别为 46443 欧元;分别为 16059 欧元、28296 欧元和 23956 欧元,对于公共赞助)略低于商业模式的要求报销金额(私人资助的 POC 为 51200 欧元,COC 为 18400 欧元,公共赞助)。私人融资中心的报销金额对委托延迟和利率非常敏感。更高的吞吐量和分次治疗对治疗成本有积极影响。
两种计算方法都是有效的且互补的。具有公共赞助的 COC 的财务上最具吸引力的选择应与临床需求和社会政治背景相平衡。