Table 3 Reporting of micro-costing methodology
From: The use of micro-costing in economic analyses of surgical interventions: a systematic review
n (%) | |
|---|---|
Identified as authors as being a micro-costing study? | |
Yes | 46 (54.1) |
No | 39 (45.9) |
If no, authors’ description of their methodology (n = 39) | |
Activity-based costing or time driven activity-based costing | 27 (69.2) |
Bottom up approach | 4 (10.3) |
Direct/detailed cost calculation | 3 (7.7) |
Unit costs | 2 (5.1) |
Cost analysis | 1 (2.6) |
Other/Unclear | 2 (5.1) |
Stated aim of the microcosting studya | |
To compare procedures/techniques/processes | 43 (50.6) |
To determine accurate costs/identify cost drivers | 29 (34.1) |
To compare costing methodologies (e.g. micro-costing and HRGs) | 20 (23.5) |
Other stated | 2 (2.3) |
What aspects of the patient pathway were micro-costed | |
Pre-operative planning/investigations | 48 (56.5) |
Surgical procedure | 85 (100.0) |
Hospital stay | 72 (84.7) |
Complications of surgery | 29 (34.1) |
Follow up | 29 (34.1) |
Rehabilitation (physiotherapy/occupational therapy) | 6 (7.1) |
Other | 1 (1.2) |
Separate reporting of input utilisation and unit cost data | |
Yes | 50 (58.8) |
No | 35 (41.2) |
Did the authors report both direct and indirect costs | |
Direct costs only | 24 (28.2) |
Both direct and indirect costs | 29 (34.1) |
Not stated | 32 (37.6) |
Methods by which resources were identifiedb | |
Patient pathway mapping | 32 (37.6) |
Interviews with surgeons/patients | 26 (30.5) |
Accounting/finance department | 17 (20) |
Hospital information systems/administrative databases | 37 (43.5) |
Direct observation | 20 (23.5) |
Review of patient notes/charts | 16 (18.8) |
Review of operating logs/books | 5 (5.9) |
Standardised reporting template | 2 (2.3) |
Manufacturer | 2 (2.3) |
Case report forms | 1 (1.2) |
Other | 11 (12.9) |
Resources identified and reportedc | |
Personnel costs | 76 (89.4) |
Materials/disposables | 76 (89.4) |
Medical device costs | 34 (40.0) |
Re-usable instrument costs | 16 (18.8) |
Operating room costs (separate from admission costs) | 62 (72.9) |
Inpatient hospital stay costs | 52 (61.1) |
Overhead/administration costs | 46 (54.1) |
Medicinal/Drug costs | 63 (74.1) |
Imaging/investigation/blood tests costs | 39 (45.8) |
Complications | 5 (5.8) |
Outpatient/Follow up | 9 (10.5) |
Perioperative care (pre-operative care/recovery) | 4 (4.7) |
Other costs | 10 (11.7) |
Did the authors identify cost drivers | |
Yes | 72 (84.7) |
No | 13 (15.3) |