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Cost objects: How is your ED performing?
Verónica Fuentes-Cáceres1, Liliana Neriz1, Alicia Núñez-Mondaca2
1School of affiliation: Department of Management Control and Information Systems, School of Economics and Business, Universidad de Chile, Zip code: 8330015, Diagonal Paraguay 257, office, 2004, Santiago, Chile.
BMC Health Services Research
|June 20, 2020
Summary
This study proposes a standardized list of 59 cost objects for emergency departments (EDs) to improve cost computation and decision-making. This methodology enables accurate cost comparison across hospitals for better unit management.
Area of Science:
- Healthcare Management
- Health Economics
- Operations Research
Background:
- Standardized cost object identification is crucial for effective unit management in emergency departments (EDs).
- Existing costing methodologies lack a unified approach, hindering accurate cost computation and decision-making.
Purpose of the Study:
- To propose a standardized methodology for identifying cost objects in EDs.
- To create a comprehensive list of cost objects to facilitate cost computation and improve decision-making.
Main Methods:
- A two-stage approach was employed, analyzing case-mix data from two hospitals to define processes, activities, and cost objects.
- Four additional hospitals were used to validate the initial findings and the proposed cost object list.
Main Results:
- A standardized list of 59 cost objects was identified.
- The identified cost objects can be utilized by hospitals based on their service offerings.
Conclusions:
- The proposed cost object definition enables process tracing, flexible costing methodologies, and compatibility with systems like DRGs and ICDs.
- This standardization enhances the accuracy of cost comparisons between EDs by providing comparable units.
- Application in a specific ED identified 53 out of 59 cost objects within a year.
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