Daly-Schveitzer N, Delmas S, Bonhomme C, Verdier A
Département de radiothérapie oncologique, centre Claudius-Regaud, Toulouse, France.
Bull Cancer Radiother. 1995;82(4):370-8.
The authors present a retrospective analysis dealing with the cost of therapeutic procedures achieved in the department of radiotherapy of the Centre Claudius-Regaud. This analysis was performed according to the actual cost of the different components of each treatment including the human costs. For this last purpose, serial countings of time spent by each category of employees were performed and then translated into financial terms. Results show a large discrepancy between the costs of therapeutic procedures. These differences are mainly related to the purpose of therapeutic plan, dealing with the most expensive procedures dealing with the developmental treatments. This study provides a tool that can be used by medical and/or administrative managers of radiation oncology departments when changes or innovations in therapeutic procedures. This cost accounting analysis is compared to the French administrative procedures used to pay the health care services and to determine the level of hospital resources.
作者们对克劳迪乌斯 - 雷高中心放射治疗科所采用的治疗程序成本进行了回顾性分析。该分析是根据每种治疗的不同组成部分的实际成本进行的，包括人力成本。为此，对各类员工花费的时间进行了连续统计，然后换算成财务术语。结果显示治疗程序成本之间存在很大差异。这些差异主要与治疗计划的目的有关，涉及发育治疗的程序成本最高。本研究提供了一种工具，可供放射肿瘤学部门的医疗和/或行政管理人员在治疗程序发生变化或创新时使用。这种成本核算分析与法国用于支付医疗服务和确定医院资源水平的行政程序进行了比较。
