Medical Services for a Provincial Hospital in Vietnam: Cost Analysis for Data Management

Tran, Phung Thu Hoa; Vo, Trung Quang; Huynh, Duyen Thi Phuong; Pham, Luyen Dinh; Ha, Thuy Van

doi:10.7860/jcdr/2018/35723.11703

Cited by 1 publication

(1 citation statement)

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“…In the hospital context, the studies indicate that the main costing method used is ABC (Kempeneers et al 1995;Dugel and Tong 2011;Bayati et al 2015;Afzali et al 2017;Bauer-Nilsen et al 2018) despite the complexity involved in allocating indirect costs. This is followed by mixed costing (Rinaldo et al 1981;Orloff et al 1990;Levy-Piedbois et al 2000;Bermudez-Tamayo et al 2014) and standard costing (Bennett 1985;Mahon et al 1997;Colin et al 2010;Cyganska 2017;Tran et al 2018). In the context of costs for decision-making and control purposes, several studies refer to the use of management methods or tools (Tarbit 1986;Powe et al 1996;Oostenbrink et al 2003;Harper et al 2010;Maniadakis et al 2017;Kim et al 2018) that are extremely important for better business management, supporting problem solving, increasing revenue, reducing expenses, and innovation.…”

Section: Research Paradigms and Tools For Hospital Cost Managementmentioning

confidence: 99%

Hospital Costing Methods: Four Decades of Literature Review

Marques,

Alves

2023

JRFM

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This study aims to identify and classify the costing methods used in hospitals in recent decades and to analyze the research carried out in this area, to identify and characterize the main lines of research and the research paradigms used. To this end, a systematic literature review was carried out, mapping 1067 articles collected from the ISI Web of Science and Scopus databases. The articles were selected by two independent researchers. To ensure the quality of the SLR, AMSTAR 2 was used as well as matrices for quantitative studies, and for qualitative articles. Additionally, the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) systematic review process was followed to systematize the article selection process. Of the 1067 articles screened, 172 articles met the inclusion criteria. The results point to a growing interest among researchers and a predominance of the positive paradigm, albeit with an increase in interpretative research. There is a growing production of descriptive analyses of hospital processes and the costing of pathologies, with a predominance of the ABC method and analyses of costs and reimbursements for diagnosis-related groups. As a contribution, a conceptual model is proposed that aims to help the performance of hospital institutions, as well as a proposal for a future agenda based on this model.

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