Literature DB >> 32940231

Are Unit Costs the Same? A Case Study Comparing Different Valuation Methods for Unit Cost Calculation of General Practitioner Consultations.

Susanne Mayer1, Claudia Fischer1, Ingrid Zechmeister-Koss2, Herwig Ostermann3, Judit Simon4.   

Abstract

OBJECTIVES: To inform allocation decisions in any healthcare system, robust cost data are indispensable. Nevertheless, recommendations on the most appropriate valuation approaches vary or are nonexistent, and no internationally accepted gold standard exists. This costing analysis exercise aims to assess the impact and implications of different calculation methods and sources based on the unit cost of general practitioner (GP) consultations in Austria.
METHODS: Six costing methods for unit cost calculation were explored, following 3 Austrian methodological approaches (AT-1, AT-2, AT-3) and 3 approaches applied in 3 other European countries (Germany, The Netherlands, United Kingdom). Drawing on Austrian data, mean unit costs per GP consultation were calculated in euros for 2015.
RESULTS: Mean unit costs ranged from €15.6 to €42.6 based on the German top-down costing approach (DE) and the Austrian Physicians' Chamber's price recommendations (AT-3), respectively. The mean unit cost was estimated at €18.9 based on Austrian economic evaluations (AT-1) and €17.9 based on health insurance payment tariffs (AT-2). The Dutch top-down (NL) and the UK bottom-up approaches (UK) yielded higher estimates (NL: €25.3, UK: €29.8). Overall variation reached 173%.
CONCLUSIONS: Our study is the first to systematically investigate the impact of differing calculation methods on unit cost estimates. It shows large variations with potential impact on the conclusions in an economic evaluation. Although different methodological choices may be justified by the adopted study perspective, different costing approaches introduce variation in cross-study/cross-country cost estimates, leading to decreased confidence in data quality in economic evaluations.
Copyright © 2020 ISPOR–The Professional Society for Health Economics and Outcomes Research. Published by Elsevier Inc. All rights reserved.

Entities:  

Keywords:  costing methods; economic evaluation; general practitioner; healthcare costs; pricing; unit cost

Mesh:

Year:  2020        PMID: 32940231     DOI: 10.1016/j.jval.2020.06.001

Source DB:  PubMed          Journal:  Value Health        ISSN: 1098-3015            Impact factor:   5.725


  6 in total

1.  Unit costs for non-acute care in Ireland 2016-2019.

Authors:  Samantha Smith; Jingjing Jiang; Charles Normand; Ciaran O'Neill
Journal:  HRB Open Res       Date:  2021-04-23

Review 2.  Costing methodologies in European economic evaluation guidelines: commonalities and divergences.

Authors:  Leticia García-Mochón; Zuzana Špacírová; Jaime Espín
Journal:  Eur J Health Econ       Date:  2021-11-26

Review 3.  Harmonization issues in unit costing of service use for multi-country, multi-sectoral health economic evaluations: a scoping review.

Authors:  Claudia Fischer; Susanne Mayer; Nataša Perić; Judit Simon
Journal:  Health Econ Rev       Date:  2022-08-03

Review 4.  Magnitude of terminological bias in international health services research: a disambiguation analysis in mental health.

Authors:  M R Gutierrez-Colosia; P Hinck; J Simon; A Konnopka; C Fischer; S Mayer; V Brodszky; L Hakkart-van Roijen; S Evers; A Park; H H König; W Hollingworth; J A Salinas-Perez; L Salvador-Carulla
Journal:  Epidemiol Psychiatr Sci       Date:  2022-08-22       Impact factor: 7.818

5.  Establishing a comprehensive list of mental health-related services and resource use items in Austria: A national-level, cross-sectoral country report for the PECUNIA project.

Authors:  Claudia Fischer; Susanne Mayer; Nataša Perić; Judit Simon
Journal:  PLoS One       Date:  2022-01-21       Impact factor: 3.240

6.  In Search for Comparability: The PECUNIA Reference Unit Costs for Health and Social Care Services in Europe.

Authors:  Susanne Mayer; Michael Berger; Alexander Konnopka; Valentin Brodszky; Silvia M A A Evers; Leona Hakkaart-van Roijen; Mencia R Guitérrez-Colosia; Luis Salvador-Carulla; A-La Park; William Hollingworth; Lidia García-Pérez; Judit Simon
Journal:  Int J Environ Res Public Health       Date:  2022-03-16       Impact factor: 3.390

  6 in total

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