Design/methodology/approach: Costing practices in seven countries were analysed via questionnaires, interviews and relevant published material.
Findings: Although clinical costing is intended to support a similar range of purposes, countries display considerable diversity in their approaches to costing in terms of the level of detail contained in regulatory guidance and the percentage of providers subject to such guidance for tariff setting. Guidance in all countries involves a mix of costing methods.
Research limitations/implications: The authors propose a two-dimensional Materiality and Quality Score (2D MAQS) of costing systems that can support the complex trade-offs in managing the quality of cost information at both policy and provider level, and between financial and clinical concerns.
Originality/value: The authors explore the trade-offs between different dimensions of the quality (accuracy, decision relevance and standardization) and the cost of collecting and analysing cost information for disparate purposes.
|Journal of Public Budgeting, Accounting & Financial Management
|Number of pages
|Published - 2022
Bibliographical notePublished online: 24 September 2021.
- DRG based payment systems
- Materiality and quality score (MAQS)
- Quality of cost information
- Tariff payment systems