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采用时间驱动作业成本法计算转移性前列腺癌的成本。

The cost of metastatic prostate cancer using time-driven activity-based costing.

机构信息

Department of Internal Medicine, Universidade Federal de Ciências da Saúde de Porto Alegre (UFCSPA), Porto Alegre, Rio Grande do Sul, Brazil.

Graduate Program in Epidemiology, Universidade Federal do Rio Grande do Sul, Porto Alegre, Rio Grande do Sul, Brazil.

出版信息

Int J Technol Assess Health Care. 2021 Apr 26;37(1):e60. doi: 10.1017/S0266462321000271.

Abstract

OBJECTIVE

To estimate the cost of metastatic prostate cancer (mPC) treatment using the time-driven activity-based costing (TDABC) method from the perspective of a philanthropic hospital in the Brazilian public health system (PHS) and to identify determinants of costs.

METHODS

We used data from patients who received docetaxel chemotherapy in the Brazilian PHS from September 2012 to May 2017. Direct medical costs were estimated with the TDABC microcosting method, taking into account the multiple departments and services the patients interacted with during their oncological treatment.

RESULTS

The median overall survival of the forty-three patient sample was 1.8 years (95% CI 1.45-2.30), and the total cost of the sample was BRL 917.005 (USD 250,878). The median monthly cost per patient was BRL 20.201 (USD 5,526). The end-of-life cost per patient using the TDABC method was BRL 5.151 (USD 1,409). Patients who had received previous treatment at the center registered the lowest cost for hospitalizations and exams, suggesting an opportunity to better manage healthcare resources.

CONCLUSIONS

This is the first study on the economic burden of mPC in the Brazilian PHS using the TDABC costing evaluation method. Accurate cost information obtained with the TDABC can be helpful in guiding disease management to guarantee better use of ever-scarcer resources.

摘要

目的

采用时间驱动作业成本法(TDABC)从巴西公立医疗体系(PHS)慈善医院的角度估算转移性前列腺癌(mPC)的治疗费用,并确定成本的决定因素。

方法

我们使用了 2012 年 9 月至 2017 年 5 月在巴西 PHS 接受多西他赛化疗的患者的数据。采用 TDABC 微观成本法估算直接医疗成本,考虑到患者在肿瘤治疗过程中与多个科室和服务部门的互动。

结果

43 例患者样本的中位总生存期为 1.8 年(95%CI 1.45-2.30),样本总费用为 917005 雷亚尔(250878 美元)。每位患者的月均费用中位数为 2020.1 雷亚尔(5526 美元)。采用 TDABC 方法计算的每位患者临终成本为 515.1 雷亚尔(1409 美元)。曾在中心接受过治疗的患者住院和检查费用最低,这表明有机会更好地管理医疗资源。

结论

这是巴西 PHS 采用 TDABC 成本评估方法对 mPC 经济负担进行的首次研究。采用 TDABC 获得的准确成本信息有助于指导疾病管理,以确保更好地利用日益稀缺的资源。

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