European Academic Research ISSN 2286-4822
ISSN-L 2286-4822
Impact Factor: 3.4546 (UIF)
DRJI Value : 5.9 (B+)
Article Details :
Article Name :
The Unit Cost of Healthcare Services at Different Regional Hospitals in Albania
Author Name :
M.Sc. EDI DRAGUSHA
Publisher :
Bridge Center
Article URL :
Abstract :
The lack of a standardized unit cost for healthcare services, the absence of the Diagnosis Related Groups (DRGs) classification system and a cost accounting system based on full-costing, leads to a variability of referral costs for healthcare services for different regional hospitals in Albania. In this study, we considered 54 diagnoses completed for year 2017 classified based on ICD 9 that commons all eleven regional hospitals, their Average Length of Stay, the operating costs, medicinal costs, personnel costs and indirect costs to all eleven district hospitals. No difference on means for each diagnose on each district hospital has been hypothesized. The results have clearly concluded that there are statistically significantly differences among the unit cost of regional hospitals for all cases treated during year 2017. The results lead to, decisively consider the system of cost accounting using a standard information system and its cost driven criteria for all Albanian hospitals, their financing and their efficiency related to the unit of output.
Keywords :
Faculty of Economics, Political and Social Sciences Catholic University "Our Lady of Good Counsel" Tirana, Albania
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