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24 septembre 2021
- handle: 10670/1.7mm68v
- hal: hal-04483717
- doi: 10.1108/jpbafm-09-2020-0155
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info:eu-repo/semantics/altIdentifier/doi/10.1108/jpbafm-09-2020-0155
Mots-clés
Healthcare DRG based payment systems Materiality and quality score MAQS Quality of cost information Tariff payment systemsSujets proches
Cost--Accounting Costs, Industrial--Accounting CostingCiter ce document
Christopher S. Chapman et al., « Managing quality of cost information in clinical costing: evidence across seven countries », HAL-SHS : droit et gestion, ID : 10.1108/jpbafm-09-2020-0155
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Résumé
Purpose The purpose is to assess the impact of clinical costing approaches on the quality of cost information in seven countries (Denmark, England, France, Germany, Ireland, the Netherlands and Portugal). Design/methodology/approach Costing practices in seven countries were analysed via questionnaires, interviews and relevant published material. Findings Although clinical costing is intended to support a similar range of purposes, countries display considerable diversity in their approaches to costing in terms of the level of detail contained in regulatory guidance and the percentage of providers subject to such guidance for tariff setting. Guidance in all countries involves a mix of costing methods. Research limitations/implications The authors propose a two-dimensional Materiality and Quality Score (2D MAQS) of costing systems that can support the complex trade-offs in managing the quality of cost information at both policy and provider level, and between financial and clinical concerns. Originality/value The authors explore the trade-offs between different dimensions of the quality (accuracy, decision relevance and standardization) and the cost of collecting and analysing cost information for disparate purposes.