Resumo

MEDINA GIACOMOZZI, Alex; GALLEGOS MUNOZ, Cecilia; LEYTON PAVEZ, Carolina  e  TORRES MORALES, Berta. Day bed cost pensioners service for a disease in a hospital of Chile. Rev. Univ. Ind. Santander. Salud [online]. 2015, vol.47, n.3, pp.301-312. ISSN 0121-0807.

One of the most complex topics in health is the determination of the costs involved in care of a disease, the large amount of incurred indirect costs arising from the various services directly or indirectly involved, so its allocation the requesting user, affected by a health problem, either recovery or rehabilitation, is undoubtedly the most important to solve any problem costing system. Furthermore, it is an inescapable problem for the organization need to have reliable, timely and as accurate as possible on the cost of their products, for proper decision-making, so the aim of this paper is to calculate the indirect costs incurred by procedure and allowance costs drivers a real case for a closed care unit boarding a Chilean public hospital. The methodology involved identifying all activities and costs involved in care, identifying the cost drivers and their distribution to a particular pathology, following the criteria of cost per patient-disease. The result shows that it is possible to incorporate the valuation day bed and, therefore, recognize the indirect costs incurred in attending a particular disease, thus providing a tool for identifying costs that responds to the information needs for a particular establishment, that can be replicated with appropriate adaptations, to other health care.

Palavras-chave : Cost allocation; Direct service costs; Health care costs; Hospitalization; Pneumonia.

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