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Sensitivity analysis is planned to vary assumptions about transport costs and method of costing intensive care.
■ The population base and the method of costing may be based on actual costs and actual cases by type of institution for the entire national health system.
When using the step-down method of costing in a hospital or polyclinic scenario, costs are calculated based on the whole hospital expenditure [ 21].
The method of costing health care in the UK is difficult to generalise to other health care systems, in part because costs are allocated using a 'top-down' approach rather than a per item 'bottom-up' approach [ 21].
Depending on the study referred to, these differences can be further explained by one or more of the following reasons: ■ The population base and the method of costing may be based only on estimates and probabilistic simulations without information on actual costs or actual cases from national health system.
Similar(55)
Two methods of costing are presented: a detailed engineering approach and an approach using heuristics.
Application of standard methods of costing and outcome measurement are essential before studies of cost-effectiveness in multidiciplinary pain treatment can be used in decision-making and planning.
Hence, the hospital should adapt better costing methods rather than going simply with traditional methods of costing.
Across studies, we identified marked variability in reporting, methods of costing and actual costs and charges [ 15].
15 Previous research is subject to several limitations such as small sample size, narrow perspective, top-down methods of costing, and outdated study results particularly in the Dutch context.
The method of process costing and job-order costing can be used either in preparing estimates before the fact or in assigning costs to products as production proceeds.
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