F Boronat1, I Barrachina2, A Budia3, D Vivas Consuelo2, M C Criado4. 1. Servicio de Urología, Hospital Universitario y Politécnico La Fe, Valencia, España. 2. Unidad de Investigación en Economía y Gestión de la Salud, Centro de Ingeniería Económica, Universidad Politécnica de Valencia, Valencia, España. 3. Servicio de Urología, Hospital Universitario y Politécnico La Fe, Valencia, España. Electronic address: alberto.budia@hotmail.com. 4. Servicio de Información Económica (SIE), Hospital Universitario y Politécnico La Fe, Valencia, España.
Abstract
INTRODUCTION: The health care system has management tools available in hospitals that facilitate the assessment of efficiency through the study of costs and management control in order to make a better use of the resources. OBJECTIVE: The aim of the study was the calculation and analysis of the total cost of a urology department, including ambulatory, hospitalization and surgery activity and the drafting of an income statement where service costs are compared with income earned from the Government fees during 2014. MATERIAL AND METHODS: From the information recorded by the Economic Information System of the Department of Health, ABC and top-down method of cost calculation was applied by process care activity. The cost results obtained were compared with the rates established for ambulatory and hospital production in the Tax Law of the Generalitat Valenciana. The production was structured into outpatient (external and technical consultations) and hospital stays and surgeries (inpatient). RESULTS: A total of 32,510 outpatient consultations, 7,527 techniques, 2,860 interventions and 4,855 hospital stays were made during 2014. The total cost was 7,579,327€; the cost for outpatient consultations was 1,748,145€, 1,229,836 Euros for technical consultations, 2,621,036€ for surgery procedures and 1,980,310€ for hospital admissions. Considered as income the current rates applied in 2014 (a total of 15,035,843€), the difference between income and expenditure was 7,456,516€. CONCLUSIONS: The economic balance was positive with savings over 50% and a mean adjusted hospitalization stay rate (IEMAC) rate of 0.67 (33% better than the standard). CMA had a favorable impact on cost control.
INTRODUCTION: The health care system has management tools available in hospitals that facilitate the assessment of efficiency through the study of costs and management control in order to make a better use of the resources. OBJECTIVE: The aim of the study was the calculation and analysis of the total cost of a urology department, including ambulatory, hospitalization and surgery activity and the drafting of an income statement where service costs are compared with income earned from the Government fees during 2014. MATERIAL AND METHODS: From the information recorded by the Economic Information System of the Department of Health, ABC and top-down method of cost calculation was applied by process care activity. The cost results obtained were compared with the rates established for ambulatory and hospital production in the Tax Law of the Generalitat Valenciana. The production was structured into outpatient (external and technical consultations) and hospital stays and surgeries (inpatient). RESULTS: A total of 32,510 outpatient consultations, 7,527 techniques, 2,860 interventions and 4,855 hospital stays were made during 2014. The total cost was 7,579,327€; the cost for outpatient consultations was 1,748,145€, 1,229,836 Euros for technical consultations, 2,621,036€ for surgery procedures and 1,980,310€ for hospital admissions. Considered as income the current rates applied in 2014 (a total of 15,035,843€), the difference between income and expenditure was 7,456,516€. CONCLUSIONS: The economic balance was positive with savings over 50% and a mean adjusted hospitalization stay rate (IEMAC) rate of 0.67 (33% better than the standard). CMA had a favorable impact on cost control.
Keywords:
Clinical management; Coste hospitalario; Coste sanitario; Diagnostic related groups; Efficiency; Eficiencia; Gestión clínica; Gestión por procesos; Grupos relacionados por el diagnóstico; Health cost; Hospital cost; Management process; Urology; Urología
Authors: Gema Romeu; Leopoldo José Marzullo-Zucchet; Javier Díaz; Sara Villarroya; Alberto Budía; Domingo de Guzmán Ordaz; Vicent Caballer; David Vivas Journal: World J Urol Date: 2021-02-22 Impact factor: 4.226