Critical Analysis of the Evolution of Methods for Calculating Costs of Patient-Centered Health Services

In the healthcare sector, obtaining accurate information on costs for decision-making and reimbursement rates is a fundamental challenge for healthcare facility decision-makers and researchers in hospitalHospital cost accounting. This chapter aims to study the mechanisms and evolution of cost calculation for healthcare services in hospitalHospital logisticsLogistics practice. The calculation of healthcare service costs is becoming increasingly important within hospitalHospital facilities. This importance stems from the crucial role that cost calculation plays in resource allocation, hospital financing, and accurate pricing of care delivery. In this perspective, we have approached models for calculating healthcare service costs from different dimensions: healthcare services provided and activities that result in hospitalization. We searched for scientific literature at the international level, particularly from the Scopus database, which was explored for its relevance to healthcare. The results show that studies that have sought to estimate and model the cost of healthcare services are numerous, and the methodologies used are varied. Although authors who have worked on questions related to this modeling in research areas such as surgery, radiologyRadiology, and hospitalHospital transportTransport are numerous, they do not agree on a precise cost calculation method, to the extent that one could say there are as many researchers as there are approaches. However, the current state of research highlights the effectiveness of TD-ABC in evaluating healthcare service costs.