Publication: A general framework for classifying costing methods for economic evaluation of health care.
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Identifiers
Date
2019-11-25
Authors
Špacirova, Zuzana
Epstein, David
Garcia-Mochon, Leticia
Rovira, Joan
Olry-de-Labry-Lima, Antonio
Espin, Jaime
Advisors
Journal Title
Journal ISSN
Volume Title
Publisher
Springer
Abstract
According to the most traditional economic evaluation manuals, all "relevant" costs should be included in the economic analysis, taking into account factors such as the patient population, setting, location, year, perspective and time horizon. However, cost information may be designed for other purposes. Health care organisations may lack sophisticated accounting systems and consequently, health economists may be unfamiliar with cost accounting terminology, which may lead to discrepancy in terms used in the economic evaluation literature and management accountancy. This paper identifies new tendencies in costing methodologies in health care and critically comments on each included article. For better clarification of terminology, a pragmatic glossary of terms is proposed. A scoping review of English and Spanish language literature (2005-2018) was conducted to identify new tendencies in costing methodologies in health care. The databases PubMed, Scopus and EconLit were searched. A total of 21 studies were included yielding 43 costing analysis. The most common analysis was top-down micro-costing (49%), followed by top-down gross-costing (37%) and bottom-up micro-costing (14%). Resource data were collected prospectively in 12 top-down studies (32%). Hospital database was the most common way of collection of resource data (44%) in top-down gross-costing studies. In top-down micro-costing studies, the most resource use data collection was the combination of several methods (38%). In general, substantial inconsistencies in the costing methods were found. The convergence of top-down and bottom-up methods may be an important topic in the next decades.
Description
MeSH Terms
Cost-Benefit Analysis
Costs and Cost Analysis
Data Collection
Health Care Costs
Humans
Models, Economic
Costs and Cost Analysis
Data Collection
Health Care Costs
Humans
Models, Economic
DeCS Terms
Análisis costo-beneficio
Costos de la atención en salud
Costos y análisis de costo
Humanos
Modelos económicos
Recolección de datos
Costos de la atención en salud
Costos y análisis de costo
Humanos
Modelos económicos
Recolección de datos
CIE Terms
Keywords
Activity-based costing, Bottom-up method, Costing methodology, Economic evaluation, Micro-costing, Top-down method
Citation
Špacírová Z, Epstein D, García-Mochón L, Rovira J, Olry de Labry Lima A, Espín J. A general framework for classifying costing methods for economic evaluation of health care. Eur J Health Econ. 2020 Jun;21(4):529-542.