[Hospital costs estimation by micro and gross-costing approaches]

Area of Science:

• Health Economics
• Hospital Management
• Healthcare Finance

Background:

• Cost analysis is crucial in healthcare facilities.
• Selecting the appropriate perspective (e.g., facility vs. public health insurance) is a primary consideration.
• Various costing methods exist, with micro-costing and gross-costing being prevalent in France.

Purpose of the Study:

• To describe micro-costing and gross-costing methods, including data collection and valuation.
• To review literature comparing these methods and their potential combinations.
• To propose a framework for data compilation and cost assignment in hospitals.

Main Methods:

• Descriptive analysis of micro-costing and gross-costing.
• Literature review of comparative studies.
• Development of a decision-making framework for hospital costing.

Main Results:

• Detailed advantages and disadvantages of each costing method.
• Insights into implementation challenges within hospitals.
• Identification of optimal methodologies based on evaluation strategy and patient care impact.

Conclusions:

• The choice of costing perspective and method significantly impacts financial analysis.
• A structured approach is needed to select the most appropriate costing methodology.
• The study provides guidance for accurate hospital cost determination and resource management.