Metodología para la asignación de costes por paciente en una clínica privada

• Autores: P. Bartoll Roca, J. A. Flores Martínez
• Localización: Atención Farmacéutica, ISSN 1139-7357, Vol. 6, Nº. 6, 2004, págs. 423-427
• Idioma: español
• Títulos paralelos:
  • Methodology for the assignment of costs per patient in a private clinic
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• Resumen

  • In the last few decades, different tools for the determination and quantification of the hospital's product have been developed. Due to the necessity of imputing the treatment costs to each patient, we have developed in the Clinica San José from Barcelona a methodology to assign costs based on considering the resource isoconsumption per process. This work's objectives are: to describe the cost assignment protocol in a private clinic and the methodology for developing consumption standards in medical and surgical specialties. The development of cost imputation was established in relation to the diverse care processes and to those medications and health material in which their fractional use does not have a defined cost. The cost per use (Cu) was defined by dividing the acquisition cost by the number of unit fractions of the same employed by a process or intervention. The final value for each use (Vu), to bill the patient, was calculated by means of the formula Vu = Cu (K + 1). The creation of care, health material and medication standards is an intermediate solution before the application of analytical accounting and is of great usefulness for the imputation of costs in a proportional, balanced and fair way