Review
The use of the transition cost accounting system in health services research
-
* Corresponding author: Mark J Eisenberg mark.eisenberg@mcgill.ca
1 Divisions of Cardiology and Clinical Epidemiology, Jewish General Hospital, McGill University, Montreal, Quebec, Canada
2 Divisions of Clinical Epidemiology and Internal Medicine, Montreal General Hospital, McGill University, Montreal, Quebec, Canada
Cost Effectiveness and Resource Allocation 2007, 5:11 doi:10.1186/1478-7547-5-11
Published: 8 August 2007Abstract
The Transition cost accounting system integrates clinical, resource utilization, and financial information and is currently being used by several hospitals in Canada and the United States to calculate the costs of patient care. Our objectives were to review the use of hospital-based cost accounting systems to measure costs of treatment and discuss potential use of the Transition cost accounting system in health services research. Such systems provide internal reports to administrators for formulating major policies and strategic plans for future activities. Our review suggests that the Transition cost accounting information system may useful for estimating in-hospital costs of treatment.