Martino Massimo, Console Giuseppe, Russo Letteria, Meliado' Antonella, Meliambro Nicola, Moscato Tiziana, Irrera Giuseppe, Messina Giuseppe, Pontari Antonella, Morabito Fortunato
Hematology, Stem Cell Collection, and Transplant Unit, Oncology and Hematology Department, Azienda Ospedaliera BMM, Reggio Calabria, Italy.
Hematology, Stem Cell Collection, and Transplant Unit, Oncology and Hematology Department, Azienda Ospedaliera BMM, Reggio Calabria, Italy.
Clin Lymphoma Myeloma Leuk. 2017 Aug;17(8):506-512. doi: 10.1016/j.clml.2017.05.018. Epub 2017 Jun 6.
Activity-based costing (ABC) was developed and advocated as a means of overcoming the systematic distortions of traditional cost accounting.
We calculated the cost of high-dose chemotherapy and autologous stem cell transplantation (ASCT) in patients with multiple myeloma using the ABC method, through 2 different care models: the total inpatient model (TIM) and the early-discharge outpatient model (EDOM) and compared this with the approved diagnosis related-groups (DRG) Italian tariffs.
The TIM and EDOM models involved a total cost of €28,615.15 and €16,499.43, respectively. In the TIM model, the phase with the greatest economic impact was the posttransplant (recovery and hematologic engraftment) with 36.4% of the total cost, whereas in the EDOM model, the phase with the greatest economic impact was the pretransplant (chemo-mobilization, apheresis procedure, cryopreservation, and storage) phase, with 60.4% of total expenses. In an analysis of each episode, the TIM model comprised a higher absorption than the EDOM. In particular, the posttransplant represented 36.4% of the total costs in the TIM and 17.7% in EDOM model, respectively. The estimated reduction in cost per patient using an EDOM model was over €12,115.72. The repayment of the DRG in Calabrian Region for the ASCT procedure is €59,806. Given the real cost of the transplant, the estimated cost saving per patient is €31,190.85 in the TIM model and €43,306.57 in the EDOM model.
In conclusion, the actual repayment of the DRG does not correspond to the real cost of the ASCT procedure in Italy. Moreover, using the EDOM, the cost of ASCT is approximately the half of the TIM model.
作业成本法(ABC)作为一种克服传统成本会计系统扭曲的方法而被开发和倡导。
我们通过两种不同的护理模式:全住院模式(TIM)和早期出院门诊模式(EDOM),使用ABC方法计算了多发性骨髓瘤患者的高剂量化疗和自体干细胞移植(ASCT)成本,并将其与意大利批准的诊断相关组(DRG)费率进行比较。
TIM和EDOM模式的总成本分别为28,615.15欧元和16,499.43欧元。在TIM模式中,经济影响最大的阶段是移植后(恢复和血液学植入)阶段,占总成本的36.4%,而在EDOM模式中,经济影响最大的阶段是移植前(化疗动员、单采过程、冷冻保存和储存)阶段,占总费用的60.4%。在对每个病例的分析中,TIM模式的吸收率高于EDOM模式。特别是,移植后在TIM模式中占总成本的36.4%,在EDOM模式中占17.7%。使用EDOM模式估计每位患者的成本降低超过12,115.72欧元。卡拉布里亚地区ASCT手术的DRG报销额为59,806欧元。考虑到移植的实际成本,TIM模式中每位患者估计节省成本31,190.85欧元,EDOM模式中为43,306.57欧元。
总之,在意大利,DRG的实际报销额与ASCT手术的实际成本不相符。此外,使用EDOM模式,ASCT的成本约为TIM模式的一半。