<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0213-9111</journal-id>
<journal-title><![CDATA[Gaceta Sanitaria]]></journal-title>
<abbrev-journal-title><![CDATA[Gac Sanit]]></abbrev-journal-title>
<issn>0213-9111</issn>
<publisher>
<publisher-name><![CDATA[Sociedad Española de Salud Pública y Administración Sanitaria (SESPAS)]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0213-91112018000200010</article-id>
<article-id pub-id-type="doi">10.1016/j.gaceta.2017.06.002</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Relación entre sistemas de costes y gasto hospitalario]]></article-title>
<article-title xml:lang="en"><![CDATA[Relationship between cost systems and hospital expenditure]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[García-Cornejo]]></surname>
<given-names><![CDATA[Beatriz]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Pérez-Méndez]]></surname>
<given-names><![CDATA[José A]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad de Oviedo Facultad de Economía y Empresa Departamento de Contabilidad]]></institution>
<addr-line><![CDATA[Oviedo ]]></addr-line>
<country>Spain</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>04</month>
<year>2018</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>04</month>
<year>2018</year>
</pub-date>
<volume>32</volume>
<numero>2</numero>
<fpage>158</fpage>
<lpage>165</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://scielo.isciii.es/scielo.php?script=sci_arttext&amp;pid=S0213-91112018000200010&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.isciii.es/scielo.php?script=sci_abstract&amp;pid=S0213-91112018000200010&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.isciii.es/scielo.php?script=sci_pdf&amp;pid=S0213-91112018000200010&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen  Objetivo: Analizar la relación entre el grado de desarrollo de los sistemas de costes (SC) hospitalarios implantados por los servicios regionales de salud (SRS) y la variación del coste unitario de los hospitales del Sistema Nacional de Salud (SNS) español entre 2010 y 2013, e identificar otros factores explicativos de dicha variación.  Métodos: Se construyó una base de datos de los hospitales del SNS a partir de fuentes exclusivamente públicas. Se emplea un modelo de regresión multinivel para analizar los factores explicativos de la variación en el coste unitario (coste por unidad ponderada de actividad [UPA]) de una muestra de 170 hospitales.  Resultados: Las variables representativas del grado de desarrollo del SC se asocian de forma negativa y significativa con la variación del coste por UPA. Se observa que, si se utiliza un SC de alto grado de desarrollo, la variación del coste por UPA experimentaría una reducción próxima al 3,2%. También se encuentra una relación negativa y significativa entre la variación del coste por UPA y las variaciones en el porcentaje de alta tecnología y el índice de ocupación. Por otra parte, la evolución del coste por UPA se asocia de forma positiva y significativa con las variaciones en el coste medio de personal y en el número de trabajadores por 100 camas.  Conclusión: En el periodo analizado, años en los que se realizó el principal ajuste del gasto sanitario, el control del coste unitario hospitalario está asociado no solo con los recortes de gasto, sino también con aspectos vinculados a la gestión, tales como la implantación de SC más desarrollados.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract  Objective: To analyze the relationship between the degree of development of hospital cost systems (CS) implemented by the regional health services (RHS) and the variation in unit cost of hospitals in Spanish National Health Service (NHS) between 2010 and 2013 and to identify other explanatory factors of this variation.  Methods: A database of NHS hospitals was constructed from exclusively public sources. Using a multilevel regression model, explaining factors of the variation in unit cost (cost per weighted unit of activity [WAU]) of a sample of 170 hospitals were analyzed.  Results: The variables representative of the degree of development of CS are associated in a negative and significant way with the variation of the cost per WAU. It is observed that if a high-level development CS is used the cost variation per WAU would be reduced by close to 3.2%. There is also a negative and significant relationship between the variation in the cost per WAU and the variations in the percentage of high technology and the hospital occupancy rate. On the other hand, the variations in the average cost of personnel and in the number of workers per 100 beds are associated in a positive and significant way with the variation of the cost per WAU.  Conclusion: In the period analysed, during which the main health expenditure adjustment was made, the control in hospital unit cost is associated not only with spending cuts but also with aspects related to their management, such as the implementation of more developed CS.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Costes hospitalarios]]></kwd>
<kwd lng="es"><![CDATA[Control de costes]]></kwd>
<kwd lng="es"><![CDATA[Sistemas de información de la gestión]]></kwd>
<kwd lng="es"><![CDATA[Calidad de la asistencia sanitaria]]></kwd>
<kwd lng="es"><![CDATA[Sistema Nacional de Salud]]></kwd>
<kwd lng="es"><![CDATA[Hospitales públicos]]></kwd>
<kwd lng="en"><![CDATA[Hospital costs]]></kwd>
<kwd lng="en"><![CDATA[Cost control]]></kwd>
<kwd lng="en"><![CDATA[Hospital information systems]]></kwd>
<kwd lng="en"><![CDATA[Quality of health care]]></kwd>
<kwd lng="en"><![CDATA[National Health Service]]></kwd>
<kwd lng="en"><![CDATA[Public hospitals]]></kwd>
</kwd-group>
</article-meta>
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