西班牙医院成本网络数据库:从成本会计实践中构建一个国家基准
Marc Carreras1,2, Elisabet Buj-Gómez3, Rocio Guerrero-Salinas4
1Department of Business Studies, University of Girona, Girona, Spain.
BMC health services research
|July 3, 2025
概括
准确的医院成本数据对于医疗保健管理至关重要. 西班牙医院成本网络数据库 (RECH) 提供了34家医院的情节级成本信息,详细说明了各种患者情节的成本.
科学领域:
- 卫生经济学 卫生经济学
- 医疗保健管理的管理
- 医疗保健服务研究 医疗服务研究
背景情况:
- 准确的成本信息对于医疗管理决策至关重要,包括服务定价,基准分析和卫生技术和政策的经济评估.
- 确定可靠的成本数据来源仍然是医疗保健领域的一个重大挑战.
- 西班牙医院成本网络数据库 (RECH) 是为了满足这一需求而开发的,通过提供全面的成本数据.
研究的目的:
- 描述西班牙医院成本网络数据库 (RECH) 的特点.
- 概述RECH数据库中使用的基础成本会计标准.
- 介绍支持RECH项目的方法.
主要方法:
- 该数据库包括来自34家西班牙医院的事件级成本信息,占2021年西班牙国家卫生系统的11%.
- 数据包括自2008年以来收集的4,788,080个事件,每个事件由临床,行政和成本变量描述.
- 关键假设包括全成本,自上而下的和自下而上的微成本组合,以及基于时间驱动的活动的成本分配.
主要成果:
- RECH数据集的主要输出是用户定义的护理事件的成本分布.
- 提供了六个例子情节的成本统计,停留时间和成本组件详细信息:乳腺癌手术,婴儿分娩,冠状动脉旁路,Covid-19,部置换和 inguinal 的手术.
- 方法假设与HealthBASKET和EuroDRG项目的假设一致.
结论:
- RECH数据集为医疗管理和经济评估提供了有价值的,免费可用的成本统计数据.
- 使用的方法确保与国际项目的一致性和可比性.
- 该研究强调了强大的成本信息系统对于医疗保健决策的重要意义.
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