Cost accounting and public reimbursement schemes in Spanish hospitals

Fernando Sánchez-Martínez, Jose-Maria Abellan-Perpiñan (), Jorge-Eduardo Martínez-Pérez and Jaume Puig-Junoy ()

Health Care Management Science, 2006, vol. 9, issue 3, pages 225-232

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 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

Keywords: Spanish hospitals; Accounting; Hospital costs; Prospective payment system; Cost analysis (search for similar items in EconPapers)
Date: 2006
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Persistent link: http://EconPapers.repec.org/RePEc:kap:hcarem:v:9:y:2006:i:3:p:225-232

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