The ratio of costs to charges: how good a basis for estimating costs?
The ratio of costs to charges: how good a basis for estimating costs?
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成本与费用的比率：估算成本的基础如何？
DOI：
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发表时间：
1995
期刊：
影响因子：
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通讯作者：
R. Siegrist
中科院分区：
文献类型：
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作者：
M. Shwartz;Young Dw;R. Siegrist
本研究使用基于相对价值单位 (RVU) 的成本作为“黄金标准”，评估从成本与费用比率 (RCC) 得出的成本的准确性。我们发现，RCC 计算的成本并不是确定个体患者成本的良好基础。然而，当检查每个诊断相关组 (DRG) 的平均成本时，RCC 表现更好。对于近 70% 的 DRG，RCC 计算的平均成本在 RVU 计算的平均成本的 10% 以内。在比较一家医院 DRG 中患者的相对成本与一组医院中该 DRG 中患者的平均成本时，RCC 更加可靠。费用或整个医院 RCC（与我们在大多数分析中使用的部门 RCC 不同）并不是确定相对医院成本的良好基础。
This study evaluates the accuracy of costs derived from the ratio of costs to charges (RCCs), using costs based on relative value units (RVUs) as the "gold standard." We found that RCC-calculated costs were not a good basis for determining the costs of individual patients. However, when examining average costs per diagnosis-related group (DRG), RCCs performed better. For almost 70% of the DRGs, average RCC-calculated costs were within 10% of average RVU-calculated costs. RCCs were even more reliable for comparing the relative cost of patients in a DRG in one hospital to the average cost of patients in that DRG in a group of hospitals. Charges, or an overall hospital RCC (as opposed to the departmental RCCs we used in most of our analyses), were not a good basis for determining relative hospital costs.