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Hospital charges were converted to costs by using hospital-specific operating cost-to-charge ratios (9 ).
Staff training time for interventionists is also captured and converted to costs based on application of hourly wage rates.
Financial data in the NIS are presented as charges, which can be converted to costs using facility-specific cost-to-charge ratios.
For those areas of resource utilization in which only charges were available, charges were converted to costs by using a cost-to-charges ratio.
15 Costs were in Swedish krona and were converted to costs in euros using the average exchange rate for 2009 (€1=10.74 Swedish krona).
dTotal costs encompass all emergency, radiology, readmission, skilled nursing, home health, and durable medical charges that have been converted to costs with a cost-to-charge ratio and all estimated outpatient visit and antibiotic costs.
Resource utilisation will be converted to costs using nationally validated unit costs, for staff time [ 13], and information from local financial managers for expenditure on travel and consumable items.
Charges for emergency department visits and hospitalizations were converted to costs by using an average cost-to-charge ratio of 0.67, based on ratios obtained from 6 of the 11 hospitals sampled in the greater Milwaukee area; this figure is comparable to Wisconsin's average operating cost-to-charge ratio (0.70) reported for urban hospitals in 1993 (14 ).
Fourthly, the treatment costs of the current study are presented by treatment type, rather than by cancer stage (used by most cervical cancer prevention cost-effectiveness studies), although these can be converted to costs by stage if local data on treatment patter-of-care by stage are available.
Contacts with health care staff/services were converted to costs in British pounds, 2010, using validated NHS unit costs, inclusive of oncosts and overheads [ 19]. Discussion with the hospice finance director confirmed that it was appropriate to apply NHS rates to hospice services.
Although the MEPS contains both inpatient facility and professional expenditures and the NIS contains only facility charges (which are converted to costs using hospital-specific cost-to-charge ratios), the NIS has a much larger sample (n = ∼8 million discharges in 2010) and also contains 5-digit diagnosis codes.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com