Costeo basado en actividades: una metodología de gestión en tratamientos intensivos

• Sandra Alvear V ^[1] ; Jorge Canteros G ^[3] ; Juan Jara M ^[2] ; Patricia Rodríguez C ^[1]
  1. [1] Universidad de Talca

     Universidad de Talca

     Provincia de Talca, Chile

     
  2. [2] Hospital Regional de Talca

     Hospital Regional de Talca

     Provincia de Talca, Chile

     
  3. [3] Hospital Base de Curicó Unidad de Cuidados Intensivos

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• Localización: Revista Médica de Chile, ISSN-e 0034-9887, Vol. 141, Nº. 11, 2013, págs. 1371-1381
• Idioma: español
• Títulos paralelos:
  • Activity-based costing methodology to manage resources in intensive care units
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• Resumen

  • Background: An accurate estimation of resources use by individual patients is crucial in hospital management. Aim: To measure financial costs of health care actions in intensive care units of two public regional hospitals in Chile. Material and Methods: Prospective follow up of 716 patients admitted to two intensive care units during 2011. The financial costs of health care activities was calculated using the Activity-Based Costing methodology. The main activities recorded were procedures and treatments, monitoring, response to patient needs, patient maintenance and coordination. Results: Activity-Based Costs, including human resources and assorted indirect costs correspond to 81 to 88% of costs per disease in one hospital and 69 to 80% in the other. The costs associated to procedures and treatments are the most significant and are approximately $100,000 (Chilean pesos) per day of hospitalization. The second most significant cost corresponds to coordination activities, which fluctuates between $86,000 and 122,000 (Chilean pesos). Conclusions: There are significant differences in resources use between the two hospitals studied. Therefore cost estimation methodologies should be incorporated in the management of these clinical services.