A importância do apuramento de custos por doente : metodologias de estimação aplicadas ao internamento hospitalar português

TitleA importância do apuramento de custos por doente : metodologias de estimação aplicadas ao internamento hospitalar português
Publication TypeArtigo de Periódico
Year of Publication2008
AuthorsCosta, C, Santana, R, Lopes, S, Barriga, N
JournalRevista Portuguesa de Saúde Pública
VolumeTemático
Pagination131-146
Keywordsapuramento de custos hospitalares, contabilidade de custos, custos por doente
Abstract

There were developed two cost methodologies (CEM and CEA) to estimate hospital inpatient costs per patient in health care Portuguese system, recurring to the cost weights of Maryland Matrix and to the correspondence of cost and production centres defined on cost accounting system and in DRG national databases. The new detailed data improve the accuracy of the available information bias to open a new investigation field and insure the risk reduction on decision process of healthcare management. This results should not substitute the efforts to obtain the real cost per patient on Portuguese hospitals.

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