2006
DOI: 10.1007/s10729-006-9089-x
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Cost accounting and public reimbursement schemes in Spanish hospitals

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 … Show more

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Cited by 24 publications
(23 citation statements)
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“…The extremely low ward costs reported for Italy are partly due to these having been included in overhead costs. Average provider reimbursement from the National Health Service or public health insurers ranged from h1771 to h9975; with a sample average of h6067 ðSTD AE 2404Þ: Provider reimbursement for Spain was not available, as hospitals in most Spanish regions receive retrospective budget payments that depend only partly on the number of cases treated (Sa´nchez-Martı´nez et al, 2006). Compared with the average cost of treatment, average reimbursement per country was greater than total costs for all countries except Poland.…”
Section: Descriptive Statisticsmentioning
confidence: 99%
“…The extremely low ward costs reported for Italy are partly due to these having been included in overhead costs. Average provider reimbursement from the National Health Service or public health insurers ranged from h1771 to h9975; with a sample average of h6067 ðSTD AE 2404Þ: Provider reimbursement for Spain was not available, as hospitals in most Spanish regions receive retrospective budget payments that depend only partly on the number of cases treated (Sa´nchez-Martı´nez et al, 2006). Compared with the average cost of treatment, average reimbursement per country was greater than total costs for all countries except Poland.…”
Section: Descriptive Statisticsmentioning
confidence: 99%
“…The DRG systems used in Hungary [5], England [6], and Italy [7] are also based on the HCFA system, while the DRG system used in Spain is based on the AP DRG system [8]. However, whereas Hungary (1993) and England (2003) have introduced modified versions of the HCFA system, Italy (1995) and Spain (1997) have fully adopted the HCFA system and the AP system, only slightly modifying the classification system for certain regions.…”
Section: Categorization Of Patient Classification Systemsmentioning
confidence: 99%
“…to account for differences in hospital structure. In England, average costs per DRG are adjusted by price differences among input factors (e.g., local wage level, rental fees), while France calculates average cost per DRG for groups of hospitals belonging to one of five types [4][5][6][7][8][9][10].…”
Section: Countrymentioning
confidence: 99%
“…Reimbursement data for Spain were not available because most hospitals there have fixed budgets and receive their payments retrospectively. The one exception is the Catalonia region, where a prospective DRG-payment system is currently in place (Sanchez-Martinez et al, 2006).…”
Section: Descriptive Statisticsmentioning
confidence: 99%