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Hospital Costing Methods: Four Decades of Literature Review

Author

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  • Isabel C. P. Marques

    (Centre for Public Administration and Public Policies, Institute of Social and Political Sciences, Universidade de Lisboa, 1300-663 Lisbon, Portugal
    NECE-UBI Research Unit in Business Sciences, University of Beira Interior, 6201-001 Covilhã, Portugal)

  • Maria-Ceu Alves

    (NECE-UBI Research Unit in Business Sciences, University of Beira Interior, 6201-001 Covilhã, Portugal)

Abstract

This study aims to identify and classify the costing methods used in hospitals in recent decades and to analyze the research carried out in this area, to identify and characterize the main lines of research and the research paradigms used. To this end, a systematic literature review was carried out, mapping 1067 articles collected from the ISI Web of Science and Scopus databases. The articles were selected by two independent researchers. To ensure the quality of the SLR, AMSTAR 2 was used as well as matrices for quantitative studies, and for qualitative articles. Additionally, the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) systematic review process was followed to systematize the article selection process. Of the 1067 articles screened, 172 articles met the inclusion criteria. The results point to a growing interest among researchers and a predominance of the positive paradigm, albeit with an increase in interpretative research. There is a growing production of descriptive analyses of hospital processes and the costing of pathologies, with a predominance of the ABC method and analyses of costs and reimbursements for diagnosis-related groups. As a contribution, a conceptual model is proposed that aims to help the performance of hospital institutions, as well as a proposal for a future agenda based on this model.

Suggested Citation

  • Isabel C. P. Marques & Maria-Ceu Alves, 2023. "Hospital Costing Methods: Four Decades of Literature Review," JRFM, MDPI, vol. 16(10), pages 1-22, October.
    • Handle: RePEc:gam:jjrfmx:v:16:y:2023:i:10:p:433-:d:1253368
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    References listed on IDEAS

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    1. Eva Labro & Lorien Stice-Lawrence, 2020. "Updating Accounting Systems: Longitudinal Evidence from the Healthcare Sector," Management Science, INFORMS, vol. 66(12), pages 6042-6061, December.
    2. Matthias Vogl, 2012. "Assessing DRG cost accounting with respect to resource allocation and tariff calculation: the case of Germany," Health Economics Review, Springer, vol. 2(1), pages 1-12, December.
    3. Nayak, Bishwajit & Bhattacharyya, Som Sekhar & Krishnamoorthy, Bala, 2022. "Exploring the black box of competitive advantage – An integrated bibliometric and chronological literature review approach," Journal of Business Research, Elsevier, vol. 139(C), pages 964-982.
    4. Guilhermina Rego & Rui Nunes & José Costa, 2010. "The challenge of corporatisation: the experience of Portuguese public hospitals," The European Journal of Health Economics, Springer;Deutsche Gesellschaft für Gesundheitsökonomie (DGGÖ), vol. 11(4), pages 367-381, August.
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