Breast Cancer: Value-Based Healthcare, Costs and Financing

Authors

  • Ana Harfouche Instituto Superior de Ciências Sociais e Políticas. Universidade de Lisboa. Lisboa. Portugal. Concepção, Implementação e Desenvolvimento do Activity Based Costing por Actividades Clínicas. Instituto Português de Oncologia de Lisboa Francisco Gentil. Lisboa. Portugal.
  • Silvia Silva Serviço de Cirurgia Geral. Hospital da Marinha Portuguesa. Lisboa. Portugal. Serviço de Cirurgia Geral. Hospital Egas Moniz. Centro Hospitalar Lisboa Ocidental. Lisboa. Portugal.
  • João Faria Serviço de Cirurgia Geral. Instituto Português de Oncologia de Lisboa Francisco Gentil. Lisboa. Portugal.
  • Rui Araújo Activity Based Costing por Actividades Clínicas. Instituto Português de Oncologia de Lisboa Francisco Gentil. Lisboa. Portugal.
  • António Gouveia Serviços Farmacêuticos. Instituto Português de Oncologia de Lisboa Francisco Gentil. Lisboa. Portugal.
  • Maria Lacerda Hospital de Dia. Instituto Português de Oncologia de Lisboa Francisco Gentil. Lisboa. Portugal.
  • Luís D'Orey Serviço de Cirurgia Geral. Instituto Português de Oncologia de Lisboa Francisco Gentil. Lisboa. Portugal.

DOI:

https://doi.org/10.20344/amp.9093

Keywords:

Breast Neoplasms/economics, Cost-Benefit Analysis, Costs and Cost Analysis, Health Care Cost

Abstract

Introduction: Breast cancer is the second most common oncological disease worldwide. To analyse the new disease specific funding programme (breast cancer) implemented at the Francisco Gentil Portuguese Institute of Oncology, Lisbon Center (Instituto Português de Oncologia de Lisboa Francisco Gentil), the actual costs of the patients were examined using activity-based costing as a costing methodology. This study addresses the following question: “How much does it cost to treat breast cancer per ‘patient-month’ compared to the monthly fixed ‘funding envelope’?”.
Materials and Methods: The study cohort consisted of 807 patients, corresponding to all the patients eligible for the new disease specific funding programme and who were enrolled during the first year of implementation. Activity-based costing was used to calculate the total real costs per stage of disease and per ‘patient-month’ as well as the deviation from the monthly fixed ‘funding envelope’.
Results: The total costs were 6.6 M€, whereas the total funding was 5.2 M€ for a total of 5648 ‘patient-months’. In 2014, the balance difference between the funding obtained and the actual costs was -1.4 €M for the cohort of 807 patients.
Discussion: The extreme cases of differences in cost per ‘patient-month’ compared to the monthly fixed ‘funding envelope’ were (i) stage 0/Tis, with higher funding at 415.23 € per ‘patient-month’, and (ii) stage IIIC, with lower funding at 1062.79 € per ‘patient-month’.
Conclusion: The ‘patient-month’ cost, regardless of disease stage was 1170.29 €. The median deviation per ‘patient-month’ was negative (241.21 €) compared to the monthly fixed ‘funding envelope’ of 929.08 € in the first year. Establishing activity-based costing - funding models will be crucial for the future sustainability of the healthcare sector.

Downloads

Download data is not yet available.

Published

2017-11-29

How to Cite

1.
Harfouche A, Silva S, Faria J, Araújo R, Gouveia A, Lacerda M, D’Orey L. Breast Cancer: Value-Based Healthcare, Costs and Financing. Acta Med Port [Internet]. 2017 Nov. 29 [cited 2024 Nov. 22];30(11):762-8. Available from: https://actamedicaportuguesa.com/revista/index.php/amp/article/view/9093

Issue

Section

Original