| Literature DB >> 30686835 |
Thomas Hildebrandt1, Nicola Oversohl1, Ralf Dittrich1, Laura Lotz1, Matthias W Beckmann1, Michael P Lux1.
Abstract
Background Reduced resources for financing healthcare services are available to the German health system. For this reason, demographic development represents one of the greatest challenges for the German health system. Reproductive medicine can offer potential solutions and counteract the ageing of the population through an increase in the birth rate. Most reproductive medical treatments take place in private centres. For the development of new, innovative therapeutic approaches, continuing education and scientific advancement, university centres are essential. Materials and Methods Using multistage contribution margin accounting, IVF and ICSI treatments at the University Fertility Centre Franken (UFF) were investigated in 2012. The cost situation from the perspective of the patient couple and the statutory payer were contrasted with the cost and revenue situation of the service provider as a university reproductive medicine centre. Results The costs for the patient couple for an IVF treatment cycle were 538.71 € and for an ICSI cycle, 700.07 €. For the payer, the costs, including the university flat rate (194.80 €) to be paid, amount to 733.51 € for an IVF cycle and 894.87 € for an ICSI cycle. The payments of the patient couple and the payer were added and this yielded total costs of 1272.22 € and 1594.94 €. The University Fertility Centre Franken, as a part of the Department of Gynaecology of the Erlangen University Hospital, incurred costs of 1364.47 € for an IVF treatment cycle and 1423.48 € for an ICSI treatment cycle. In addition, the OB/GYN clinic had to pay the university hospital a flat general expense rate of 14.9% of the income. There was thus a loss for the department of gynaecology of 281.81 € for an IVF cycle and 66.19 € for an ICSI cycle. Discussion From the perspective of a university reproductive medicine centre, IVF and ICSI treatments currently cannot be performed in a cost-covering manner. At the same time, a reproductive medicine treatment cycle represents a significant financial burden on the patient couple due to only partial cost coverage by most statutory health insurance funds. This therefore demonstrates a need for action in health policy to revise and, in the interest of the patient couples, reproductive medicine centres and, not least of all, in the interest of society, to improve existing cost absorption policies and thus also benefit from this as a society over the long term.Entities:
Keywords: ICSI; IVF; continuing education; endocrinology; financial resources; reproductive medicine
Year: 2019 PMID: 30686835 PMCID: PMC6336462 DOI: 10.1055/a-0749-9103
Source DB: PubMed Journal: Geburtshilfe Frauenheilkd ISSN: 0016-5751 Impact factor: 2.915
Table 1 Calculation model for calculating the revenues of the department of gynaecology
| Costs per visit | Revenue per cycle |
|---|---|
| Overhead costs and internal cost allocation | Payment by health insurance fund |
| Sum of costs | Sum of revenue |
| Revenue | Total revenue of the OB/GYN clinic, Erlangen |
Table 2 Description of the allocation formula.
| Allocation formula | Value from 2012 |
|---|---|
| Number of visits of the entire endocrinology outpatient unit (source: Division of the OB/GYN clinic) | 7606 |
| Total number of cases of the endocrinology outpatient unit (source: Division of the OB/GYN clinic) | 3496 |
| Average number of visits of an IVF/ICSI patient per IVF/ICSI cycle (determination using a random sample) | 8 |
| Total number of all IVF/ICSI cases (determination using the punctures performed) | 141 |
Table 3 Treatments performed per appointment in an IVF/ICSI cycle.
| Appointments | ||||||||
|---|---|---|---|---|---|---|---|---|
| Examination | 1st | 2nd | 3rd | 4th | 5th | 6th | 7th | 8th |
| Blood testing endocrinology laboratory | x | x | x | |||||
| Differential blood count, central laboratory | x | |||||||
| Serum test, central laboratory | x | x | ||||||
| Coagulation status, transfusion medicine | x | x | ||||||
| Hormone cycle-monitoring | x | x | ||||||
| Hormone status | x | |||||||
| Infection serology | x | xx (twice, woman + man) | ||||||
| Rubella titre | x | |||||||
| Pregnancy test (serum) | x | |||||||
| Microbiology swab | x | |||||||
| Ultrasound | x | x | x | x (abdominal) | ||||
| Telephone call | x | x | x | x | x | x | ||
Table 4 Laboratory testing costs.
| Regular price/€ | No. per IVF/ICSI cycle | Costs per IVF/ICSI cycle | |
|---|---|---|---|
| Sum hormone status | 119.07 € | 1 | 119.07 € |
| Sum hormone cycle monitoring | 37.16 € | 2 | 74.32 € |
| Sum blood count EL | 2.35 € | 3 | 7.05 € |
| Sum diff. blood count CL | 4.04 € | 1 | 4.14 € |
| Sum serum test CL | 7.14 € | 2 | 14.28 € |
| Sum coagulation | 6.68 € | 2 | 13.36 € |
| Sum MIBI | 27.11 € | 1 | 27.11 € |
| Sum rubella virology | 8.74 € | 1 | 8.74 € |
| Sum HIV/hepatitis serology central laboratory | 24.23 € | 3 | 72.69 € |
| HCG test serum | 27.37 € | 1 | 27.37 € |
| Sum costs laboratory test per IVF/ICSI cycle | 368.13 € |
Table 5 Material costs of the biological laboratory.
| Material costs of the biological laboratory (BL) | |
|---|---|
| Total price incl. VAT in € per IVF/ICSI cycle | |
| Sum IVF without transfer | 57.89 € |
| Sum ICSI without transfer | 101.68 € |
| Sum transfer | 30.67 € |
| Semen analysis + work-up | 7.80 € |
| Sum laboratory material IVF including transfer and semen analysis | 96.36 € |
| Sum laboratory material ICSI including transfer and semen analysis | 140.15 € |
Table 6 Calculation of the OR and anaesthesia costs of a puncture using example cases.
| Costs of medical service in € | Costs nursing service in € | Medications in € | Med. needs in € | Med. infra in € | Non-med. infra in € | Average costs in € |
|---|---|---|---|---|---|---|
| Med. = medical; infra = infrastructure | ||||||
|
| ||||||
| 48.73 | 71.34 | 3.45 | 41.22 | 59.58 | 89.01 | 305.63 |
| 67.01 | 71.43 | 3.29 | 39.35 | 56.87 | 84.96 | |
| 73.10 | 65.88 | 3.45 | 41.22 | 59.58 | 89.01 | |
| 30.46 | 69.85 | 2.74 | 32.79 | 47.39 | 70.80 | |
|
| ||||||
| 60.17 | 58.23 | 3.61 | 15.85 | 10.36 | 15.00 | 183.44 |
| 77.87 | 81.05 | 5.61 | 24.65 | 16.12 | 23.33 | |
| 66.07 | 77.12 | 4.41 | 19.37 | 12.67 | 18.33 | |
| 58.99 | 40.13 | 3.61 | 15.85 | 10.36 | 15.00 | |
Table 7 Total calculation model per IVF/and ICSI treatment of the OB/GYN clinic of the Erlangen University Hospital.
| IVF | ICSI | |
|---|---|---|
| Overhead costs + internal cost allocation | 127.05 € | 127.05 € |
| Laboratory testing | 368.13 € | 368.13 € |
| Ultrasound costs | 10.81 € | 10.81 € |
| Material consumption BL | 96.36 € | 140.15 € |
| InEK puncture costs | 489.07 € | 489.07 € |
| Staff costs | 273.05 € | 288.27 € |
| Total expenditures of the Erlangen OB/GYN clinic | 1364.47 € | 1423.48 € |
| Total income of the Erlangen OB/GYN clinic (pat. + payer) | 1272.22 € | 1594.94 € |
| Flat general expense rate 14.9% of the income | 189.56 € | 237.65 € |
| Revenue: | − 281.81 € | − 66.19 € |
Table 8 Overview of costs of an IVF/ICSI cycle from the perspective of the patient/payer.
| IVF | ICSI | |||
|---|---|---|---|---|
| Patient | Payer | Patient | Payer | |
| Treatment costs | 538.71 € | 733.51 € | 700.07 € | 894.87 € |
| Drug costs | 671.64 € | 671.64 € | 670.33 € | 670.33 € |
| Sum of costs | 1210.35 € | 1405.15 € | 1370.40 € | 1565.20 € |
Tab. 1 Kalkulationsmodell zur Berechnung der Erlöse der Frauenklinik.
| Kosten pro Versuch | Erlöse pro Versuch |
|---|---|
| Sachkosten und interne Leistungsverrechnung | Zahlung durch Krankenkasse |
| Summe der Kosten | Summe der Erlöse |
| Erlöse | Gesamterlös der Frauenklinik Erlangen |
Tab. 2 Darstellung der Umlageschlüssel.
| Umlageschlüssel | Wert bezogen auf das Jahr 2012 |
|---|---|
| Anzahl der Besuche der gesamten endokrinologischen Poliklinik (Quelle: Dezernat der Frauenklinik) | 7606 |
| Gesamtanzahl der Fälle der endokrinologischen Poliklinik (Quelle: Dezernat der Frauenklinik) | 3496 |
| durchschnittliche Anzahl der Besuche einer IFV/ICSI-Patientin pro IVF/ICSI-Versuch (Erhebung durch Stichprobe) | 8 |
| Gesamtanzahl aller IVF/ICSI-Fälle (Ermittlung anhand der durchgeführten Punktionen) | 141 |
Tab. 3 Durchgeführte Behandlungen pro Termin bei IVF-/ICSI-Versuch.
| Termine | ||||||||
|---|---|---|---|---|---|---|---|---|
| Untersuchung | 1. | 2. | 3. | 4. | 5. | 6. | 7. | 8. |
| Blutbild endokrinologisches Labor | x | x | x | |||||
| Differenzialblutbild Zentrallabor | x | |||||||
| Serumtest Zentrallabor | x | x | ||||||
| Gerinnungsstatus Transfusionsmedizin | x | x | ||||||
| Hormone Zykluskontrolle | x | x | ||||||
| Hormonstatus | x | |||||||
| Infektionsserologie | x | xx (2-mal Frau + Mann) | ||||||
| Röteln-Titer | x | |||||||
| Schwangerschaftstest (Serum) | x | |||||||
| mikrobiologischer Abstrich | x | |||||||
| Ultraschall | x | x | x | x (abdominal) | ||||
| Telefonat | x | x | x | x | x | x | ||
Tab. 4 Kosten der Laboruntersuchungen.
| Preis regulär/€ | Anzahl pro IVF/ICSI-Versuch | Kosten pro IVF/ICSI-Versuch | |
|---|---|---|---|
| Summe Hormonstatus | 119,07 € | 1 | 119,07 € |
| Summe Hormone Zykluskontrolle | 37,16 € | 2 | 74,32 € |
| Summe BB EL | 2,35 € | 3 | 7,05 € |
| Summe Diff. BB ZL | 4,04 € | 1 | 4,14 € |
| Summe Serum-Test-ZL | 7,14 € | 2 | 14,28 € |
| Summe Gerinnung | 6,68 € | 2 | 13,36 € |
| Summe MIBI | 27,11 € | 1 | 27,11 € |
| Summe Röteln-Virologie | 8,74 € | 1 | 8,74 € |
| Summe HIV-/Hepatitisserologie Zentrallabor | 24,23 € | 3 | 72,69 € |
| HCG-Test Serum | 27,37 € | 1 | 27,37 € |
| Summe Kosten Labortest pro IVF-/ICSI-Versuch | 368,13 € |
Tab. 5 Materialkosten des biologischen Labors.
| Materialkosten biologisches Labor (BL) | |
|---|---|
| Preis insgesamt inkl. MwSt. in € pro IVF/ICSI-Versuch | |
| Summe IVF ohne Transfer | 57,89 € |
| Summe ICSI ohne Transfer | 101,68 € |
| Summe Transfer | 30,67 € |
| Spermiogramm + Aufbereitung | 7,80 € |
| Summe Labormaterial IVF inklusive Transfer und Spermiogramm | 96,36 € |
| Summe Labormaterial ICSI inklusive Transfer und Spermiogramm | 140,15 € |
Tab. 6 Berechnung der OP- und Anästhesiekosten einer Punktion anhand von Beispielfällen.
| Kosten ärztl. Dienst in € | Kosten Funktionsdienst in € | Arzneimittel in € | med. Bedarf in € | med. Infra in € | nichtmed. Infra in € | durchschnittliche Kosten in € |
|---|---|---|---|---|---|---|
| med. = medizinisch; Infra = Infrastruktur | ||||||
|
| ||||||
| 48,73 | 71,34 | 3,45 | 41,22 | 59,58 | 89,01 | 305,63 |
| 67,01 | 71,43 | 3,29 | 39,35 | 56,87 | 84,96 | |
| 73,10 | 65,88 | 3,45 | 41,22 | 59,58 | 89,01 | |
| 30,46 | 69,85 | 2,74 | 32,79 | 47,39 | 70,80 | |
|
| ||||||
| 60,17 | 58,23 | 3,61 | 15,85 | 10,36 | 15,00 | 183,44 |
| 77,87 | 81,05 | 5,61 | 24,65 | 16,12 | 23,33 | |
| 66,07 | 77,12 | 4,41 | 19,37 | 12,67 | 18,33 | |
| 58,99 | 40,13 | 3,61 | 15,85 | 10,36 | 15,00 | |
Tab. 7 Gesamt-Kalkulationsmodell pro IVF-/und ICSI-Behandlung der Frauenklinik des Universitätsklinikums Erlangen.
| IVF | ICSI | |
|---|---|---|
| Sachkosten + ILV | 127,05 € | 127,05 € |
| Laboruntersuchungen | 368,13 € | 368,13 € |
| Ultraschallkosten | 10,81 € | 10,81 € |
| Materialverbrauch BL | 96,36 € | 140,15 € |
| InEK-Punktionskosten | 489,07 € | 489,07 € |
| Personalkosten | 273,05 € | 288,27 € |
| Gesamtausgaben der Frauenklinik Erlangen | 1364,47 € | 1423,48 € |
| Gesamteinnahmen der Frauenklinik Erlangen (Pat. + Kostenträger) | 1272,22 € | 1594,94 € |
| Gemeinkostenpauschale 14,9% der Einnahmen | 189,56 € | 237,65 € |
| Erlös: | − 281,81 € | − 66,19 € |
Tab. 8 Kostenübersicht eines IVF-/ICSI-Versuchs aus Sicht der Patientin/des Kostenträgers.
| IVF | ICSI | |||
|---|---|---|---|---|
| Patientin | Kostenträger | Patientin | Kostenträger | |
| Behandlungskosten | 538,71 € | 733,51 € | 700,07 € | 894,87 € |
| Medikamentenkosten | 671,64 € | 671,64 € | 670,33 € | 670,33 € |
| Summe der Kosten | 1210,35 € | 1405,15 € | 1370,40 € | 1565,20 € |