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使用时间驱动作业成本法核算卢旺达某农村地区医院剖宫产的医疗设施成本

Health Facility Cost of Cesarean Delivery at a Rural District Hospital in Rwanda Using Time-Driven Activity-Based Costing.

作者信息

Odhiambo Jackline, Ruhumuriza John, Nkurunziza Theoneste, Riviello Robert, Shrime Mark, Lin Yihan, Rusangwa Christian, Omondi Jack M, Toma Gabriel, Nyirimodoka Alexandre, Mpunga Tharcisse, Hedt-Gauthier Bethany L

机构信息

Partners In Health, 800 Boylston St Suite 300, Boston, MA, 02199, USA.

Partners In Health/Inshuti Mu Buzima, Kigali, Rwanda.

出版信息

Matern Child Health J. 2019 May;23(5):613-622. doi: 10.1007/s10995-018-2674-z.

Abstract

Objective To determine the health facility cost of cesarean section at a rural district hospital in Rwanda. Methods Using time-driven activity-based costing, this study calculated capacity cost rates (cost per minute) for personnel, infrastructure and hospital indirect costs, and estimated the costs of medical consumables and medicines based on purchase prices, all for the pre-, intra- and post-operative periods. We estimated copay (10% of total cost) for women with community-based health insurance and conducted sensitivity analysis to estimate total cost range. Results The total cost of a cesarean delivery was US$339 including US$118 (35%) for intra-operative costs and US$221 (65%) for pre- and post-operative costs. Costs per category included US$46 (14%) for personnel, US$37 (11%) for infrastructure, US$109 (32%) for medicines, US$122 (36%) for medical consumables, and US$25 (7%) for hospital indirect costs. The estimated copay for women with community-based health insurance was US$34 and the total cost ranged from US$320 to US$380. Duration of hospital stay was the main marginal cost variable increasing overall cost by US$27 (8%). Conclusions for Practice The cost of cesarean delivery and the cost drivers (medicines and medical consumables) in our setting were similar to previous estimates in sub-Saharan Africa but higher than earlier average estimate in Rwanda. The estimated copay is potentially catastrophic for poor rural women. Investigation on the impact of true out of pocket costs on women's health outcomes, and strategies for reducing duration of hospital stay while maintaining high quality care are recommended.

摘要

目的 确定卢旺达某农村地区医院剖宫产的医疗设施成本。方法 本研究采用时间驱动作业成本法,计算了人员、基础设施和医院间接成本的产能成本率(每分钟成本),并根据采购价格估算了术前、术中和术后期间的医疗耗材和药品成本。我们估算了参加社区医疗保险妇女的自付费用(占总成本的10%),并进行敏感性分析以估算总成本范围。结果 剖宫产的总成本为339美元,其中术中成本为118美元(35%),术前和术后成本为221美元(65%)。各成本类别包括人员成本46美元(14%)、基础设施成本37美元(11%)、药品成本109美元(32%)、医疗耗材成本122美元(36%)以及医院间接成本25美元(7%)。参加社区医疗保险妇女的估计自付费用为34美元,总成本范围为320美元至380美元。住院时间是主要的边际成本变量,使总成本增加了27美元(8%)。实践结论 在我们的研究环境中,剖宫产成本及成本驱动因素(药品和医疗耗材)与撒哈拉以南非洲先前的估计相似,但高于卢旺达早期的平均估计。估计的自付费用对农村贫困妇女可能是灾难性的。建议调查实际自付费用对妇女健康结果的影响,以及在维持高质量护理的同时缩短住院时间的策略。

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