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Are Unit Costs the Same? A Case Study Comparing Different Valuation Methods for Unit Cost Calculation of General
Susanne Mayer1, Claudia Fischer1, Ingrid Zechmeister-Koss2
1Department of Health Economics, Center for Public Health, Medical University of Vienna, Vienna, Austria.
Summary
Different methods for calculating the unit cost of general practitioner (GP) consultations significantly impact estimates, showing up to 173% variation. This highlights the need for standardized costing approaches in healthcare economic evaluations.
Area of Science:
- Health Economics
- Healthcare Management
- Cost Analysis
Background:
- Robust cost data are essential for healthcare allocation decisions.
- Current recommendations for valuation approaches are inconsistent, with no global standard.
- Accurate unit cost data for general practitioner (GP) consultations are crucial for economic evaluations.
Purpose of the Study:
- To assess the impact of various calculation methods and data sources on the unit cost of GP consultations in Austria.
- To compare Austrian costing methodologies with those used in Germany, The Netherlands, and the United Kingdom.
- To evaluate the implications of differing cost estimation approaches on healthcare economic evaluations.
Main Methods:
- Six distinct costing methods were applied to calculate the unit cost of GP consultations.
- Three Austrian methodological approaches (AT-1, AT-2, AT-3) and three international approaches (Germany, The Netherlands, UK) were utilized.
- Data from Austria were used to compute mean unit costs in euros for the year 2015.
Main Results:
- Mean unit costs for GP consultations varied widely, ranging from €15.6 (German top-down) to €42.6 (Austrian Physicians' Chamber).
- Austrian economic evaluations (AT-1) estimated the mean unit cost at €18.9, while health insurance tariffs (AT-2) yielded €17.9.
- International approaches resulted in higher estimates: The Netherlands (NL) at €25.3 and the United Kingdom (UK) at €29.8, with an overall variation of 173%.
Conclusions:
- This study is the first to systematically analyze the impact of differing calculation methods on unit cost estimates for GP consultations.
- Significant variations in unit costs can influence the conclusions drawn from economic evaluations.
- Discrepancies in costing approaches introduce variability in cross-study and cross-country comparisons, potentially reducing confidence in economic evaluation data quality.
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