The use of the transition cost accounting system in health services research
- PDF / 527,541 Bytes
- 9 Pages / 610 x 792 pts Page_size
- 8 Downloads / 175 Views
BioMed Central
Open Access
Review
The use of the transition cost accounting system in health services research Arik Azoulay1, Nadine M Doris1, Kristian B Filion1, Joanna Caron1, Louise Pilote2 and Mark J Eisenberg*1 Address: 1Divisions of Cardiology and Clinical Epidemiology, Jewish General Hospital, McGill University, Montreal, Quebec, Canada and 2Divisions of Clinical Epidemiology and Internal Medicine, Montreal General Hospital, McGill University, Montreal, Quebec, Canada Email: Arik Azoulay - [email protected]; Nadine M Doris - [email protected]; Kristian B Filion - [email protected]; Joanna Caron - [email protected]; Louise Pilote - [email protected]; Mark J Eisenberg* - [email protected] * Corresponding author
Published: 8 August 2007 Cost Effectiveness and Resource Allocation 2007, 5:11
doi:10.1186/1478-7547-5-11
Received: 23 October 2006 Accepted: 8 August 2007
This article is available from: http://www.resource-allocation.com/content/5/1/11 © 2007 Azoulay et al; licensee BioMed Central Ltd. This is an Open Access article distributed under the terms of the Creative Commons Attribution License (http://creativecommons.org/licenses/by/2.0), which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
Abstract The Transition cost accounting system integrates clinical, resource utilization, and financial information and is currently being used by several hospitals in Canada and the United States to calculate the costs of patient care. Our objectives were to review the use of hospital-based cost accounting systems to measure costs of treatment and discuss potential use of the Transition cost accounting system in health services research. Such systems provide internal reports to administrators for formulating major policies and strategic plans for future activities. Our review suggests that the Transition cost accounting information system may useful for estimating inhospital costs of treatment.
Background Recent technological innovations and the increasing complexity of medical care in Canada and the United States (US.) have emphasized the need for a cost-effective approach to the care of patients admitted to health care institutions. National-level data indicate that between 1960 and 2002 the proportion of gross domestic product spent on health care increased from 5.5% to 9.9% in Canada and from 5.3% to 14.6% in the US. [1,2]. As such, hospital administrators are beginning to take interest in implementing cost accounting information systems, or software systems for cost accounting. The Transition system, for example, is a commercially available hospital cost accounting system currently used in Canada and the US. (Eclipsys Solutions Corporation, Boca Raton, FL). This system integrates large volumes of patient-level clinical and financial information into a single database [3]. The
Transition system methodology entails a certain amount of complexity, and several sources of measurement error may compromis
Data Loading...
