作者: Beverly J. Kobeissi , Mahendra Gupta , Carlos A. Perez , Nicholas Dopuch , Jeff M. Michalski
DOI: 10.1016/S0360-3016(97)00857-2
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摘要: Abstract Purpose: To develop a methodology to estimate the comparative cost of physician time in treating patients with localized prostate cancer, using as an example two-dimensional (2D) vs. three-dimensional (3D) conformal irradiation techniques, and illustrate how current cost-accounting techniques can be used quantify effort any treatment. Methods Materials: Activity-based costing, recent innovation accounting, widely recommended for estimating managing costs specific activities, was derive resource utilization (actual services related support consumed). Results: Patients treated 3D consume about 50% more thanpatients receiving 2D conventional radiation therapy. The average professional reimbursement is only 26% than Substantial variations are found depending on total available working hours. In academic institution, 40 hours week would have spend 60% clinical break even treatment process over 74% work process. same 50 48% sevices even. Current Medicare fall short actual costs, if 100% 50-hour week. barely allows department treatments. Conclusions: Costs based estimates use substantially under- or overestimated. A consistent language (method) needed obtain describe described here help practitioners researchers accurately interpret information. Future such cost-estimation methodologies could provide comparable negotiations health care providers assess different strategies.