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Autordc.contributor.authorFuentes Cáceres, Verónica 
Autordc.contributor.authorNeriz Jara, Liliana 
Autordc.contributor.authorNúñez Mondaca, Alicia 
Autordc.contributor.authorMateo, Ricardo 
Fecha ingresodc.date.accessioned2020-08-03T23:52:04Z
Fecha disponibledc.date.available2020-08-03T23:52:04Z
Fecha de publicacióndc.date.issued2020
Cita de ítemdc.identifier.citationBMC Health Services Research (2020) 20:550es_ES
Identificadordc.identifier.other10.1186/s12913-020-05384-2
Identificadordc.identifier.urihttps://repositorio.uchile.cl/handle/2250/176269
Resumendc.description.abstractBackgroundThe 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
Patrocinadordc.description.sponsorshipComisión Nacional de Investigación Cientifica y Tecnológica (CONICYT) CONICYT FONDEF IT13I10003es_ES
Idiomadc.language.isoenes_ES
Publicadordc.publisherBMCes_ES
Tipo de licenciadc.rightsAttribution-NonCommercial-NoDerivs 3.0 Chile*
Link a Licenciadc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/3.0/cl/*
Fuentedc.sourceBMC Health Services Researches_ES
Palabras clavesdc.subjectCosts and cost analysises_ES
Palabras clavesdc.subjectEmergency servicees_ES
Palabras clavesdc.subjectHospitales_ES
Palabras clavesdc.subjectCost allocationes_ES
Palabras clavesdc.subjectProcess assessmentes_ES
Títulodc.titleCost objects: How is your ED performing?es_ES
Tipo de documentodc.typeArtículo de revistaes_ES
dcterms.accessRightsdcterms.accessRightsAcceso Abierto
Catalogadoruchile.catalogadorctces_ES
Indizaciónuchile.indexArtículo de publicación ISI
Indizaciónuchile.indexArtículo de publicación SCOPUS


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Attribution-NonCommercial-NoDerivs 3.0 Chile
Excepto si se señala otra cosa, la licencia del ítem se describe como Attribution-NonCommercial-NoDerivs 3.0 Chile