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Cost accounting and public reimbursement schemes in Spanish hospitals

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Author Info

  • Fernando Sánchez-Martínez
  • José-María Abellán-Perpiñán
  • Jorge-Eduardo Martínez-Pérez
  • Jaume Puig-Junoy

    ()

Abstract

The objective of this paper is to provide a description and analysis of the main costing and pricing (reimbursement) systems employed by hospitals in the Spanish National Health System (NHS). Hospitals cost calculations are mostly based on a full costing approach as opposite to other systems like direct costing or activity based costing. Regional and hospital differences arise on the method used to allocate indirect costs to cost centres and also on the approach used to measure resource consumption. Costs are typically calculated by disaggregating expenditure and allocating it to cost centres, and then to patients and DRGs. Regarding public reimbursement systems, the impression is that unit costs are ignored, except for certain type of high technology processes and treatments. Copyright Springer Science + Business Media, LLC 2006

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File URL: http://hdl.handle.net/10.1007/s10729-006-9089-x
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Bibliographic Info

Article provided by Springer in its journal Health Care Management Science.

Volume (Year): 9 (2006)
Issue (Month): 3 (August)
Pages: 225-232

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Handle: RePEc:kap:hcarem:v:9:y:2006:i:3:p:225-232

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Web page: http://www.springerlink.com/link.asp?id=101767

Related research

Keywords: Spanish hospitals; Accounting; Hospital costs; Prospective payment system; Cost analysis;

References

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  1. Guillem Lopez-Casasnovas & Joan Costa-Font & Ivan Planas, 2005. "Diversity and regional inequalities in the Spanish 'system of health care services'," Health Economics, John Wiley & Sons, Ltd., vol. 14(S1), pages S221-S235.
  2. Ivan Planas-Miret & Ana Tur-Prats & Jaume Puig-Junoy, 2005. "Spanish health benefits for services of curative care," The European Journal of Health Economics, Springer, vol. 6(1), pages 66-72, November.
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Citations

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Cited by:
  1. Polyzos, Nikolaos & Karanikas, Haralampos & Thireos, Eleftherios & Kastanioti, Catherine & Kontodimopoulos, Nick, 2013. "Reforming reimbursement of public hospitals in Greece during the economic crisis: Implementation of a DRG system," Health Policy, Elsevier, vol. 109(1), pages 14-22.
  2. Oliver Tiemann, 2008. "Variations in hospitalisation costs for acute myocardial infarction - a comparison across Europe," Health Economics, John Wiley & Sons, Ltd., vol. 17(S1), pages S33-S45.
  3. Jonas Schreyögg, 2008. "A micro-costing approach to estimating hospital costs for appendectomy in a Cross-European context," Health Economics, John Wiley & Sons, Ltd., vol. 17(S1), pages S59-S69.
  4. Jonas Schreyögg & Tom Stargardt & Oliver Tiemann & Reinhard Busse, 2006. "Methods to determine reimbursement rates for diagnosis related groups (DRG): A comparison of nine European countries," Health Care Management Science, Springer, vol. 9(3), pages 215-223, August.
  5. Tom Stargardt, 2008. "Health service costs in Europe: cost and reimbursement of primary hip replacement in nine countries," Health Economics, John Wiley & Sons, Ltd., vol. 17(S1), pages S9-S20.

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