Managing quality of cost information in clinical costing
Evidence across seven countries
Bibliographic Data
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
Activity-based costing · Business · Quality costs · Environmental Science · Health Systems, Economic Evaluations, Quality of Life · Healthcare Policy and Management · Philosophy · Primary Care and Health Outcomes · Accounting
| Citation velocity | historical |
|---|---|
| Highly cited | No |