caa a22 4500 467935238 CHVBK 20180406152955.0 cr unu---uuuuu 170328e20060801xx s 000 0 eng 10.1007/s10729-006-9089-x doi (NATIONALLICENCE)springer-10.1007/s10729-006-9089-x Cost accounting and public reimbursement schemes in Spanish hospitals [Elektronische Daten] [Fernando Sánchez-Martínez, José-María Abellán-Perpiñán, Jorge-Eduardo Martínez-Pérez, Jaume Puig-Junoy] The objective of this paper is to provide a description and analysis of the main costing and pricing (reimbursement) systems employed by hospitals in the Spanish National Health System (NHS). Hospitals cost calculations are mostly based on a full costing approach as opposite to other systems like direct costing or activity based costing. Regional and hospital differences arise on the method used to allocate indirect costs to cost centres and also on the approach used to measure resource consumption. Costs are typically calculated by disaggregating expenditure and allocating it to cost centres, and then to patients and DRGs. Regarding public reimbursement systems, the impression is that unit costs are ignored, except for certain type of high technology processes and treatments. Springer Science + Business Media, LLC, 2006 Spanish hospitals nationallicence Accounting nationallicence Hospital costs nationallicence Prospective payment system nationallicence Cost analysis nationallicence Sánchez-Martínez Fernando Department of Applied Economics, University of Murcia, Campus de Espinardo, 30100, Murcia, Spain aut Abellán-Perpiñán José-María Department of Applied Economics, University of Murcia, Campus de Espinardo, 30100, Murcia, Spain aut Martínez-Pérez Jorge-Eduardo Department of Applied Economics, University of Murcia, Campus de Espinardo, 30100, Murcia, Spain aut Puig-Junoy Jaume Department of Economics and Business, Pompeu Fabra University, C/ Trias Fargas 25-27, 34-08005, Barcelona, Spain aut Health Care Management Science Kluwer Academic Publishers 9/3(2006-08-01), 225-232 1386-9620 9:3<225 2006 9 10729 https://doi.org/10.1007/s10729-006-9089-x text/html Onlinezugriff via DOI 1 research-article jats NATIONALLICENCE 856 40 https://doi.org/10.1007/s10729-006-9089-x text/html Onlinezugriff via DOI NATIONALLICENCE 700 1- Sánchez-Martínez Fernando Department of Applied Economics, University of Murcia, Campus de Espinardo, 30100, Murcia, Spain aut NATIONALLICENCE 700 1- Abellán-Perpiñán José-María Department of Applied Economics, University of Murcia, Campus de Espinardo, 30100, Murcia, Spain aut NATIONALLICENCE 700 1- Martínez-Pérez Jorge-Eduardo Department of Applied Economics, University of Murcia, Campus de Espinardo, 30100, Murcia, Spain aut NATIONALLICENCE 700 1- Puig-Junoy Jaume Department of Economics and Business, Pompeu Fabra University, C/ Trias Fargas 25-27, 34-08005, Barcelona, Spain aut NATIONALLICENCE 773 0- Health Care Management Science Kluwer Academic Publishers 9/3(2006-08-01), 225-232 1386-9620 9:3<225 2006 9 10729 Metadata rights reserved Springer special CC-BY-NC licence nationallicence BK010053 XK010053 XK010000 NATIONALLICENCE NATIONALLICENCE NL-springer