Impacto de diferentes métodos de asignación de costos indirectos estructurales de hospitales públicos, en el ranking costo-efectividad de 47 intervenciones en salud
Publicated to:REVISTA MEDICA DE CHILE. 145 (10): 1276-1288 - 2017-10-01 145(10), DOI: 10.4067/S0034-98872017001001276
Authors: Roberto Reveco, S; Juan Pablo Riedemann, G
Affiliations
Abstract
Background: Costs allocation methods are important for economic evaluation of health care. Aim: To evaluate the impact of overhead costs rates of different hospitals on the cost-effectiveness rankings of health programs. Material and Methods: Using the cost reports from eight hospitals, a Montecarlo simulation was implemented, programming the complete micro-costing algorithm to calculate the final cost of 47 health care interventions, from the health sector perspective. The independent variables considered were the overhead cost rates per establishment and the actual overhead costs. Changing these variables, resulted in changes of the final cost of interventions and cost-effectiveness ratios. Finally the probabilities of changes in the cost-effectiveness ranking of each intervention were calculated. Results: Thirteen programs did not change their ranking order. However, 34 interventions modified their position with different occurrence probabilities. In the new proposed ranking, 21 programs changed their position from one to six places. Conclusions: Different overhead cost rates, representing different assignation forms, have a relative impact in the cost-effectiveness order. Montecarlo simulation can help to improve the accuracy of ranking assignment.
Keywords
Quality index
Bibliometric impact. Analysis of the contribution and dissemination channel
The work has been published in the journal REVISTA MEDICA DE CHILE, and although the journal is classified in the quartile Q4 (Agencia WoS (JCR)), its regional focus and specialization in Medicine, General & Internal, give it significant recognition in a specific niche of scientific knowledge at an international level.
Independientemente del impacto esperado determinado por el canal de difusión, es importante destacar el impacto real observado de la propia aportación.
Según las diferentes agencias de indexación, el número de citas acumuladas por esta publicación hasta la fecha 2025-08-13:
- Google Scholar: 4
Impact and social visibility
Leadership analysis of institutional authors
This work has been carried out with international collaboration, specifically with researchers from: Chile.