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Cost accounting and public reimbursement schemes in Spanish hospitals

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

    ()

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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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
Contact details of provider: Web page: http://www.springerlink.com/link.asp?id=101767

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  1. 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.
  2. 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.
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