caa a22 4500 44533231X CHVBK 20180317142741.0 cr unu---uuuuu 170323e20110801xx s 000 0 eng 10.1007/s10198-010-0227-5 doi (NATIONALLICENCE)springer-10.1007/s10198-010-0227-5 Estimates of patient costs related with population morbidity: can indirect costs affect the results? [Elektronische Daten] [M. Carreras, M. García-Goñi, P. Ibern, J. Coderch, L. Vall-Llosera, J. Inoriza] A number of health economics studies require patient cost estimates as basic information input. However, the accuracy of cost estimates remains generally unspecified. We propose to investigate how the allocation of indirect costs or overheads can affect the estimation of patient costs and lead to improvements in the analysis of patient cost estimates. Instead of focussing on the costing method, this paper will highlight observed changes in variation explained by a methodology choice. We compare four overhead allocation methods for a specific Spanish population adjusted using the Clinical Risk Groups model. Our main conclusion is that the amount of global variation explained by the risk adjustment model depends mainly on direct costs, regardless of the cost allocation methodology used. Furthermore, the variation explained can be slightly increased, depending on the cost allocation methodology, and is independent of the level of aggregation in the classification system. Springer-Verlag, 2010 Patient costs nationallicence Clinical risk groups nationallicence Variation explained nationallicence Overhead allocation nationallicence Carreras M. Serveis de Salut Integrats del Baix Empordà, DAIR, Hospital 36, 17230, Palamós, Spain aut García-Goñi M. Departamento de Economía Aplicada II, Universidad Complutense de Madrid, Campus de Somosaguas, 28223, Pozuelo de Alarcón, Spain aut Ibern P. Departament d'Economia, Universitat Pompeu Fabra, Ramon Trias Fargas 25-27, 08005, Barcelona, Spain aut Coderch J. Serveis de Salut Integrats del Baix Empordà, DAIR, Hospital 36, 17230, Palamós, Spain aut Vall-Llosera L. Serveis de Salut Integrats del Baix Empordà, DAIR, Hospital 36, 17230, Palamós, Spain aut Inoriza J. Serveis de Salut Integrats del Baix Empordà, DAIR, Hospital 36, 17230, Palamós, Spain aut The European Journal of Health Economics Springer-Verlag 12/4(2011-08-01), 289-295 1618-7598 12:4<289 2011 12 10198 https://doi.org/10.1007/s10198-010-0227-5 text/html Onlinezugriff via DOI 1 research-article jats NATIONALLICENCE 856 40 https://doi.org/10.1007/s10198-010-0227-5 text/html Onlinezugriff via DOI NATIONALLICENCE 700 1- Carreras M. Serveis de Salut Integrats del Baix Empordà, DAIR, Hospital 36, 17230, Palamós, Spain aut NATIONALLICENCE 700 1- García-Goñi M. Departamento de Economía Aplicada II, Universidad Complutense de Madrid, Campus de Somosaguas, 28223, Pozuelo de Alarcón, Spain aut NATIONALLICENCE 700 1- Ibern P. Departament d'Economia, Universitat Pompeu Fabra, Ramon Trias Fargas 25-27, 08005, Barcelona, Spain aut NATIONALLICENCE 700 1- Coderch J. Serveis de Salut Integrats del Baix Empordà, DAIR, Hospital 36, 17230, Palamós, Spain aut NATIONALLICENCE 700 1- Vall-Llosera L. Serveis de Salut Integrats del Baix Empordà, DAIR, Hospital 36, 17230, Palamós, Spain aut NATIONALLICENCE 700 1- Inoriza J. Serveis de Salut Integrats del Baix Empordà, DAIR, Hospital 36, 17230, Palamós, Spain aut NATIONALLICENCE 773 0- The European Journal of Health Economics Springer-Verlag 12/4(2011-08-01), 289-295 1618-7598 12:4<289 2011 12 10198 Metadata rights reserved Springer special CC-BY-NC licence nationallicence BK010053 XK010053 XK010000 NATIONALLICENCE NATIONALLICENCE NL-springer