title: [Analytic management in ophthalmology: towards a cost per hospital out- and in-patient].
abstract: OBJECTIVE
  To determine the total annual cost of the activities in the Ophthalmology Department at the Hospital La Mancha-Centro, Homogeneous functional group (HFG) of the INSALUD, and to estimate the cost per patient/process of both ambulatory patients and hospital in-patients.
  
  
  METHODS
  The study was designed over 1 year period, from January to December 1997, and applied by using analytic accounting in 17,857 patients seen at the out-patient ophthalmology clinic and 973 hospital in-patients who were classified by diagnosis-related groups (DRG) and sorted out by analysis of Case Mix index.
  
  
  RESULTS
  We have determined the annual cost of our activity in both the ambulatory patient group and the hospital in-patient group classified by DRG and obtained the cost per process.
  
  
  CONCLUSIONS
  To know systematically the annual cost of our medical and surgical activity is nowadays a necessary tool in the framework of the Total Quality Plan developed by the INSALUD's SIGNO Group since 1991. This leads us to the analytic management area and places us in the never ending search for the ideal model of cost per process determination.
authors.affiliation: Complejo hospitalario La Mancha-Centro, Alcázar de San Juan, Ciudad Real, España.
authors.forename: F
authors.initials: F
authors.lastname: Martínez Sanz
authors.forename: F
authors.initials: F
authors.lastname: González del Valle
authors.forename: J
authors.initials: J
authors.lastname: Celis Sánchez
authors.forename: F
authors.initials: F
authors.lastname: Cabanillas Sabio
authors.forename: J
authors.initials: J
authors.lastname: Muñoz Torres
mesh_terms: D000553:Ambulatory Care / Q000191:economics*; D003953:Diagnosis-Related Groups; D003941:Diagnostic Techniques, Ophthalmological / Q000191:economics / Q000706:statistics & numerical data; D005568:Forms and Records Control; D017721:Hospital Costs; D006760:Hospitalization / Q000191:economics*; D006779:Hospitals, Public / Q000191:economics*; D006801:Humans; D007297:Inpatients; D008499:Medical Records; D013508:Ophthalmologic Surgical Procedures / Q000191:economics / Q000706:statistics & numerical data; D009885:Ophthalmology / Q000191:economics*; D010044:Outpatient Clinics, Hospital / Q000191:economics*; D010045:Outpatients; D013030:Spain; D017749:Total Quality Management / Q000191:economics*