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dc.creatorFuentes-Cáceres, V. (Verónica)-
dc.creatorNeriz, L. (Liliana)-
dc.creatorNúñez-Mondaca, A. (Alicia)-
dc.creatorMateo, R. (Ricardo)-
dc.identifier.citationFuentes-Cáceres, V. (Verónica); Neriz, L. (Liliana); Núñez-Mondaca, A. (Alicia); et al. "Cost objects: How is your ED performing?". Springer Nature. 20 (550), 2020,es_ES
dc.description.abstractBackground: The aim of this study is to a propose a standardized methodology to identify a list of cost objects that can be used by any ED to compute costs considering that the resulting data must facilitate unit management by improving the information available for decision-making. Methods: This study considers two stages, first, we analyzed the case-mix of two hospitals collecting their data to define and diagram their processes, activities and to obtain their cost objects, second, we used four additional hospitals to validate our initial findings. Results: We recognized 59 cost objects. Hospitals may have all these cost objects or just a subset of them depending on the services they provide. Conclusions: Among the main benefits of our cost objects definition are: the possibility of tracing the processes generated by the services delivered by EDs, the economic sense in its grouping, the chance of using any costing methodology, the flexibility with other classification systems such as DRGs and ICDs, and the opportunity of costing for both diseases and treatments. Furthermore, cost comparison among hospitals using our final 59 cost objects list is more accurate and based on comparable units. In different EDs, each cost object will be the result of a similar combination of activities performed. We also present the results of applying this cost objects list to a particular ED. A total of 53 out of 59 cost objects were identified for that particular unit within a calendar year.es_ES
dc.description.sponsorshipProject FONDEF IT13I10003. The funders had no role in study design, data collection and analysis, decision to publish, or preparation of the manuscript.es_ES
dc.subjectCosts and cost analysises_ES
dc.subjectEmergency servicees_ES
dc.subjectCost allocationes_ES
dc.subjectProcess assessmentes_ES
dc.titleCost objects: How is your ED performing?es_ES
dc.description.noteThis article is licensed under a Creative Commons Attribution 4.0 International License, which permits use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons licence, and indicate if changes were made. The images or other third party material in this article are included in the article's Creative Commons licence, unless indicated otherwise in a credit line to the material. If material is not included in the article's Creative Commons licence and your intended use is not permitted by statutory regulation or exceeds the permitted use, you will need to obtain permission directly from the copyright holder. To view a copy of this licence, visit http://creativecommons.org/licenses/by/4.0/. The Creative Commons Public Domain Dedication waiver (http://creativecommons.org/publicdomain/zero/1.0/) applies to the data made available in this article, unless otherwise stated in a credit line to the data.es_ES
dc.editorial.noteSpringer Nature remains neutral with regard to jurisdictional claims in published maps and institutional affiliations.es_ES
dadun.citation.publicationNameSpringer Naturees_ES

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