Mixed method versus full top-down microcosting for organ recovery cost assessment in a French hospital group

Abdelbaste Hrifach (), Coralie Brault, Sandrine Couray-Targe, Lionel Badet, Pascale Guerre, Christell Ganne, Hassan Serrier, Vanessa Labeye, Pierre Farge and Cyrille Colin
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Abdelbaste Hrifach: Hospices Civils de Lyon, Pôle Information Médicale Evaluation Recherche, Unité d’Evaluation Médico-Economique
Coralie Brault: Hospices Civils de Lyon, Pôle Information Médicale Evaluation Recherche, Unité d’Evaluation Médico-Economique
Sandrine Couray-Targe: Hospices Civils de Lyon, Pôle Information Médicale Evaluation Recherche
Lionel Badet: Hospices Civils de Lyon, Hôpital Edouard Herriot, Service d’Urologie
Pascale Guerre: Hospices Civils de Lyon, Pôle Information Médicale Evaluation Recherche, Unité d’Evaluation Médico-Economique
Christell Ganne: Hospices Civils de Lyon, Pôle Information Médicale Evaluation Recherche, Unité d’Evaluation Médico-Economique
Hassan Serrier: Hospices Civils de Lyon, Pôle Information Médicale Evaluation Recherche, Unité d’Evaluation Médico-Economique
Vanessa Labeye: Hospices Civils de Lyon, Hôpital Edouard Herriot, Coordination Hospitalière de Prélèvement d’Organes et de Tissus
Pierre Farge: Université Claude Bernard Lyon 1
Cyrille Colin: Hospices Civils de Lyon, Pôle Information Médicale Evaluation Recherche, Unité d’Evaluation Médico-Economique

Health Economics Review, 2016, vol. 6, issue 1, 1-7

Abstract: Abstract Background The costing method used can change the results of economic evaluations. Choosing the appropriate method to assess the cost of organ recovery is an issue of considerable interest to health economists, hospitals, financial managers and policy makers in most developed countries. Objectives The main objective of this study was to compare a mixed method, combining top-down microcosting and bottom-up microcosting versus full top-down microcosting to assess the cost of organ recovery in a French hospital group. The secondary objective was to describe the cost of kidney, liver and pancreas recovery from French databases using the mixed method. Methods The resources consumed for each donor were identified and valued using the proposed mixed method and compared to the full top-down microcosting approach. Data on kidney, liver and pancreas recovery were collected from a medico-administrative French database for the years 2010 and 2011. Related cost data were recovered from the hospital cost accounting system database for 2010 and 2011. Statistical significance was evaluated at P

Keywords: Top-down; Bottom-up; Microcosting; Organ recovery (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:spr:hecrev:v:6:y:2016:i:1:d:10.1186_s13561-016-0133-3

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DOI: 10.1186/s13561-016-0133-3

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