COVID-19 and hospital management costs: the Italian experience

This article investigates the hospital costs related to the management of COVID-19 positive patients, requiring a hospitalization (from the positivity confirmation to discharge, including rehabilitation activities). A time-driven activity-based costing analysis, grounding on administrative and accou...

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Published in:BMC health services research Vol. 22; no. 1; pp. 991 - 10
Main Authors: Foglia, Emanuela, Ferrario, Lucrezia, Schettini, Fabrizio, Pagani, M Beatrice, Dalla Bona, Martina, Porazzi, Emanuele
Format: Journal Article
Language:English
Published: England BioMed Central Ltd 04-08-2022
BioMed Central
BMC
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Summary:This article investigates the hospital costs related to the management of COVID-19 positive patients, requiring a hospitalization (from the positivity confirmation to discharge, including rehabilitation activities). A time-driven activity-based costing analysis, grounding on administrative and accounting flows provided by the management control, was implemented to define costs related to the hospital management of COVID-19 positive patients, according to real-word data, derived from six public Italian Hospitals, in 2020. Results reported that the higher the complexity of care, the higher the hospitalization cost per day (low-complexity = €475.86; medium-complexity = €700.20; high-complexity = €1,401.65). Focusing on the entire clinical pathway, the overall resources absorption, with the inclusion of rehabilitation costs, ranged from 6,198.02€ to 32,141.20€, dependent from the patient's clinical condition. Data could represent the baseline cost for COVID-19 hospital management, thus being useful for the further development of proper reimbursement tariffs devoted to hospitalized infected patients.
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ISSN:1472-6963
1472-6963
DOI:10.1186/s12913-022-08365-9