SciELO - Scientific Electronic Library Online

 
vol.27 número5Conocimiento del sistema general de seguridad social en salud y de los derechos a los servicios de salud de la población de ColombiaConcentración de cloro en el aire de las piscinas cubiertas y sus efectos en la salud de los trabajadores a pie de piscina índice de autoresíndice de assuntospesquisa de artigos
Home Pagelista alfabética de periódicos  

Serviços Personalizados

Journal

Artigo

Indicadores

Links relacionados

  • Em processo de indexaçãoCitado por Google
  • Não possue artigos similaresSimilares em SciELO
  • Em processo de indexaçãoSimilares em Google

Compartilhar


Gaceta Sanitaria

versão impressa ISSN 0213-9111

Resumo

SANCHEZ-REBULL, María-Victoria; TERCENO GOMEZ, Antonio  e  TRAVE BAUTISTA, Ángeles. Cost of therapy for neurodegenerative diseases: applying an activity-based costing system. Gac Sanit [online]. 2013, vol.27, n.5, pp.406-410. ISSN 0213-9111.  http://dx.doi.org/10.1016/j.gaceta.2012.12.003.

Objective: To apply the activity based costing (ABC) model to calculate the cost of therapy for neurodegenerative disorders in order to improve hospital management and allocate resources more efficiently. Method: We used the case study method in the Francolí long-term care day center. We applied all phases of an ABC system to quantify the cost of the activities developed in the center. We identified 60 activities; the information was collected in June 2009. Results: The ABC system allowed us to calculate the average cost per patient with respect to the therapies received. The most costly and commonly applied technique was psycho-stimulation therapy. Focusing on this therapy and on others related to the admissions process could lead to significant cost savings. Conclusions: ABC costing is a viable method for costing activities and therapies in long-term day care centers because it can be adapted to their structure and standard practice. This type of costing allows the costs of each activity and therapy, or combination of therapies, to be determined and aids measures to improve management.

Palavras-chave : Cost allocation; Health care costs; Manual therapies; Long-term care hospices.

        · resumo em Espanhol     · texto em Espanhol     · Espanhol ( pdf )

 

Creative Commons License Todo o conteúdo deste periódico, exceto onde está identificado, está licenciado sob uma Licença Creative Commons