SISTEMAS DE CONTABILIDAD ANALíTICA EN EL áMBITO HOSPITALARIO: IMPACTO ECONóMICO DE LA NEUMONíA.

摘要

COST ACCOUNTING SYSTEMS IN THE HOSPITAL: THE PNEUMONIA ECONOMICIMPACT.Cost accounting is essential for decision-making by health managers to allocate resources in the most efficient waypossible. Classification systems encode patient care episodes and allow us to group patients into groups of isoconsumptionin terms of clinical complexity and intensity of resources consumed and identify the volume and typesof processes whose attention generates more spending system.Long time ago it is known that infections of the respiratory system in which includes pneumonia are commondiseases which implies a high health spending in Spain totaled 100 million euros a year. The cost per treatmentranges in European countries between 1000 and 7000 euros. In Spain the cost per pneumonic episode requiringhospitalization has an average cost of 3,890.46 euros.