Managing quality of cost information in clinical costing: evidence across seven countries

Christopher S. Chapman, Anja Kern, Aziza Laguecir, Gerardine Doyle, Nathalie Angelé-Halgand, Allan Hansen, Frank G.H. Hartmann, Ceu Mateus, Paolo Perego, Vera Winter and Wilm Quentin

Journal of Public Budgeting, Accounting & Financial Management, 2021, vol. 34, issue 2, 310-329

Abstract: Purpose - The purpose is to assess the impact of clinical costing approaches on the quality of cost information in seven countries (Denmark, England, France, Germany, Ireland, the Netherlands and Portugal). Design/methodology/approach - Costing practices in seven countries were analysed via questionnaires, interviews and relevant published material. Findings - Although clinical costing is intended to support a similar range of purposes, countries display considerable diversity in their approaches to costing in terms of the level of detail contained in regulatory guidance and the percentage of providers subject to such guidance for tariff setting. Guidance in all countries involves a mix of costing methods. Research limitations/implications - The authors propose a two-dimensional Materiality and Quality Score (2D MAQS) of costing systems that can support the complex trade-offs in managing the quality of cost information at both policy and provider level, and between financial and clinical concerns. Originality/value - The authors explore the trade-offs between different dimensions of the quality (accuracy, decision relevance and standardization) and the cost of collecting and analysing cost information for disparate purposes.

Keywords: Healthcare; DRG based payment systems; Materiality and quality score (MAQS); Quality of cost information; Tariff payment systems (search for similar items in EconPapers)
Date: 2021
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Working Paper: Managing quality of cost information in clinical costing: evidence across seven countries (2021)
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jpbafm:jpbafm-09-2020-0155

DOI: 10.1108/JPBAFM-09-2020-0155

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