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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?
 Yes46 (54.1)
 No39 (45.9)
If no, authors’ description of their methodology (n = 39)
 Activity-based costing or time driven activity-based costing27 (69.2)
 Bottom up approach4 (10.3)
 Direct/detailed cost calculation3 (7.7)
 Unit costs2 (5.1)
 Cost analysis1 (2.6)
 Other/Unclear2 (5.1)
Stated aim of the microcosting studya
 To compare procedures/techniques/processes43 (50.6)
 To determine accurate costs/identify cost drivers29 (34.1)
 To compare costing methodologies (e.g. micro-costing and HRGs)20 (23.5)
 Other stated2 (2.3)
What aspects of the patient pathway were micro-costed
 Pre-operative planning/investigations48 (56.5)
 Surgical procedure85 (100.0)
 Hospital stay72 (84.7)
 Complications of surgery29 (34.1)
 Follow up29 (34.1)
 Rehabilitation (physiotherapy/occupational therapy)6 (7.1)
 Other1 (1.2)
Separate reporting of input utilisation and unit cost data
 Yes50 (58.8)
 No35 (41.2)
Did the authors report both direct and indirect costs
 Direct costs only24 (28.2)
 Both direct and indirect costs29 (34.1)
 Not stated32 (37.6)
Methods by which resources were identifiedb
 Patient pathway mapping32 (37.6)
 Interviews with surgeons/patients26 (30.5)
 Accounting/finance department17 (20)
 Hospital information systems/administrative databases37 (43.5)
 Direct observation20 (23.5)
 Review of patient notes/charts16 (18.8)
 Review of operating logs/books5 (5.9)
 Standardised reporting template2 (2.3)
 Manufacturer2 (2.3)
 Case report forms1 (1.2)
 Other11 (12.9)
Resources identified and reportedc
 Personnel costs76 (89.4)
 Materials/disposables76 (89.4)
 Medical device costs34 (40.0)
 Re-usable instrument costs16 (18.8)
 Operating room costs (separate from admission costs)62 (72.9)
 Inpatient hospital stay costs52 (61.1)
 Overhead/administration costs46 (54.1)
 Medicinal/Drug costs63 (74.1)
 Imaging/investigation/blood tests costs39 (45.8)
 Complications5 (5.8)
 Outpatient/Follow up9 (10.5)
 Perioperative care (pre-operative care/recovery)4 (4.7)
 Other costs10 (11.7)
Did the authors identify cost drivers
 Yes72 (84.7)
 No13 (15.3)
  1. HRG healthcare resource groups
  2. aSome studies had more than one stated micro-costing aim
  3. bMost studies report more than one method
  4. cMost studies report more than one resource