title: A microcosting study of diagnostic tests for the detection of coronary artery disease in The Netherlands.
abstract: OBJECTIVE
  The primary aim of the present study was to calculate the actual costs of four diagnostic tests for the detection of coronary artery disease in the Netherlands using a microcosting methodology. As a secondary objective, the cost effectiveness of eight diagnostic strategies was examined, using microcosting and reimbursement fees subsequently as the cost estimate.
  
  
  METHODS
  A multicenter, retrospective cost analysis from a hospital perspective.
  
  
  METHODS
  The study was conducted in three general hospitals in the Netherlands for 2006.
  
  
  METHODS
  Exercise electrocardiography (exECG), stress echocardiography (sECHO), single-photon emission computed tomography (SPECT) and coronary angiography (CA).
  
  
  RESULTS
  The actual costs of exECG, sECHO, SPECT and CA were 33, 216, 614 and 1300 euro respectively. For all diagnostic tests, labour and indirect cost components (overheads and capital) together accounted for over 75% of the total costs. Consumables played a relatively important role in SPECT (14%). Hotel and nutrition were only applicable to SPECT and CA. Diagnostic services were solely performed for CA, but their costs were negligible (2%). Using microcosting estimates, exECG-sECHO-SPECT-CA was the most and CA the least cost effective strategy (397 and 1302 euro per accurately diagnosed patient). Using reimbursement fees, exECG-sECHO-CA was most and SPECT-CA least cost effective (147 and 567 euro per accurately diagnosed patient).
  
  
  CONCLUSIONS
  The use of microcosting estimates instead of reimbursement fees led to different conclusions regarding the relative cost effectiveness of alternative strategies.
authors.affiliation: Erasmus MC University Medical Center, Institute for Medical Technology Assessment, P.O. Box 1738, 3000 DR Rotterdam, The Netherlands. s.s.tan@erasmusmc.nl
authors.forename: S S
authors.initials: SS
authors.lastname: Tan
authors.forename: M
authors.initials: M
authors.lastname: Oppe
authors.forename: S K
authors.initials: SK
authors.lastname: Zoet-Nugteren
authors.forename: R A
authors.initials: RA
authors.lastname: Niezen
authors.forename: M J M
authors.initials: MJ
authors.lastname: Kofflard
authors.forename: F J
authors.initials: FJ
authors.lastname: Ten Cate
authors.forename: L
authors.initials: L
authors.lastname: Hakkaart-van Roijen
mesh_terms: D017023:Coronary Angiography / Q000191:economics* / Q000706:statistics & numerical data; D003324:Coronary Artery Disease / Q000175:diagnosis* / Q000191:economics* / Q000453:epidemiology; D003362:Cost-Benefit Analysis; D004452:Echocardiography / Q000191:economics* / Q000706:statistics & numerical data; D004562:Electrocardiography / Q000191:economics* / Q000706:statistics & numerical data; D005260:Female; D017048:Health Care Costs / Q000706:statistics & numerical data*; D006801:Humans; D008297:Male; D009426:Netherlands / Q000453:epidemiology; D015995:Prevalence; D015899:Tomography, Emission-Computed, Single-Photon / Q000191:economics* / Q000706:statistics & numerical data