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Cost accounting del follow-up annuo per il controllo remoto dei defibrillatori impiantabili

Author

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  • Gabriele Palozzi
  • Antonio Chirico
  • Leonardo Cal?

Abstract

Lo studio propone una valutazione dei costi diretti connessi all?erogazione della prestazione di controllo annuale ICD, distinguendo tra quei costi sopportati dall?Azienda Ospedaliera o dal singolo paziente e comparando quelli rilevati utilizzando un follow-up di controllo remoto (RM), rispetto a quelli necessari al convenzionale controllo ambulatoriale trimestrale. 233 pazienti impiantati con ICD sono stati raggruppati in due popolazioni omogenee d?indagine e seguiti complessivamente per 12 ? 3 mesi. Nell?ambito concettuale del direct costing, i costi rilevati attraverso un?analisi basata sull?ABC sono stati individuati utilizzando interviste e raccolte dati empiriche. L?analisi rivela che i costi direttamente imputabili al sostenimento della prestazione sono nettamente inferiori nel gruppo in RM rispetto all?alternativa; ogni paziente risparmia circa 156 ? per anno, mentre la struttura ospedaliera pu? risparmiare circa 20 ? per paziente/anno.

Suggested Citation

  • Gabriele Palozzi & Antonio Chirico & Leonardo Cal?, 2014. "Cost accounting del follow-up annuo per il controllo remoto dei defibrillatori impiantabili," MECOSAN, FrancoAngeli Editore, vol. 2014(90), pages 71-98.
    • Handle: RePEc:fan:mesame:v:html10.3280/mesa2014-090005
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    Cited by:

    1. Luca Del Bene & Antonello De Vito & Carlo Milli & Fabio Guarracino, 2018. "L?introduzione di un sistema di prezzi di trasferimento. Il caso dell?Azienda Ospedaliero-Universitaria Pisana," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(2), pages 35-60.

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