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The European Journal of Health Economics

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01-02-2009 | Original paper

Comparing methodologies for the cost estimation of hospital services

Authors: S. S. Tan, F. F. H. Rutten, B. M. van Ineveld, W. K. Redekop, L. Hakkaart-van Roijen

Published in: The European Journal of Health Economics | Issue 1/2009

Abstract

The aim of the study was to determine whether the total cost estimate of a hospital service remains reliable when the cost components of bottom-up microcosting were replaced by the cost components of top-down microcosting or gross costing. Total cost estimates were determined in representative general hospitals in the Netherlands for appendectomy, normal delivery, stroke and acute myocardial infarction for 2005. It was concluded that restricting the use of bottom-up microcosting to those cost components that have a great impact on the total costs (i.e., labour and inpatient stay) would likely result in reliable cost estimates.

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Title: Comparing methodologies for the cost estimation of hospital services
Authors: S. S. Tan
F. F. H. Rutten
B. M. van Ineveld
W. K. Redekop
L. Hakkaart-van Roijen
Publication date: 01-02-2009
Publisher: Springer-Verlag
Published in: The European Journal of Health Economics / Issue 1/2009
Print ISSN: 1618-7598
Electronic ISSN: 1618-7601
DOI: https://doi.org/10.1007/s10198-008-0101-x

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Comparing methodologies for the cost estimation of hospital services

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