Mostrar el registro sencillo del ítem
Cost objects: How is your ED performing?
Autor | dc.contributor.author | Fuentes Cáceres, Verónica | |
Autor | dc.contributor.author | Neriz Jara, Liliana | |
Autor | dc.contributor.author | Núñez Mondaca, Alicia | |
Autor | dc.contributor.author | Mateo, Ricardo | |
Fecha ingreso | dc.date.accessioned | 2020-08-03T23:52:04Z | |
Fecha disponible | dc.date.available | 2020-08-03T23:52:04Z | |
Fecha de publicación | dc.date.issued | 2020 | |
Cita de ítem | dc.identifier.citation | BMC Health Services Research (2020) 20:550 | es_ES |
Identificador | dc.identifier.other | 10.1186/s12913-020-05384-2 | |
Identificador | dc.identifier.uri | https://repositorio.uchile.cl/handle/2250/176269 | |
Resumen | dc.description.abstract | BackgroundThe aim of this study is to a propose a standardized methodology to identify a list of cost objects that can be used by any ED to compute costs considering that the resulting data must facilitate unit management by improving the information available for decision-making.MethodsThis study considers two stages, first, we analyzed the case-mix of two hospitals collecting their data to define and diagram their processes, activities and to obtain their cost objects, second, we used four additional hospitals to validate our initial findings.ResultsWe recognized 59 cost objects. Hospitals may have all these cost objects or just a subset of them depending on the services they provide.ConclusionsAmong the main benefits of our cost objects definition are: the possibility of tracing the processes generated by the services delivered by EDs, the economic sense in its grouping, the chance of using any costing methodology, the flexibility with other classification systems such as DRGs and ICDs, and the opportunity of costing for both diseases and treatments. Furthermore, cost comparison among hospitals using our final 59 cost objects list is more accurate and based on comparable units. In different EDs, each cost object will be the result of a similar combination of activities performed. We also present the results of applying this cost objects list to a particular ED. A total of 53 out of 59 cost objects were identified for that particular unit within a calendar year. | es_ES |
Patrocinador | dc.description.sponsorship | Comisión Nacional de Investigación Cientifica y Tecnológica (CONICYT) CONICYT FONDEF IT13I10003 | es_ES |
Idioma | dc.language.iso | en | es_ES |
Publicador | dc.publisher | BMC | es_ES |
Tipo de licencia | dc.rights | Attribution-NonCommercial-NoDerivs 3.0 Chile | * |
Link a Licencia | dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/cl/ | * |
Fuente | dc.source | BMC Health Services Research | es_ES |
Palabras claves | dc.subject | Costs and cost analysis | es_ES |
Palabras claves | dc.subject | Emergency service | es_ES |
Palabras claves | dc.subject | Hospital | es_ES |
Palabras claves | dc.subject | Cost allocation | es_ES |
Palabras claves | dc.subject | Process assessment | es_ES |
Título | dc.title | Cost objects: How is your ED performing? | es_ES |
Tipo de documento | dc.type | Artículo de revista | es_ES |
dcterms.accessRights | dcterms.accessRights | Acceso Abierto | |
Catalogador | uchile.catalogador | ctc | es_ES |
Indización | uchile.index | Artículo de publicación ISI | |
Indización | uchile.index | Artículo de publicación SCOPUS |
Descargar archivo
Este ítem aparece en la(s) siguiente(s) colección(ones)
-
Artículos de revistas
Artículos de revistas