title: Accurately costing unilateral delayed DIEP flap breast reconstruction.
abstract: BACKGROUND
  Free tissue transfer for breast reconstruction is widely practiced in the UK and its availability forms part of the NICE guidelines in treating breast cancer. Free flap reconstruction scores highly on patient reported outcome measures for both immediate and delayed procedures. However there are significant resource implications and a concern that the financial burden is not adequately met by the fixed price tariff system (Payment by Results). This study aims to compare the cost of treatment with both local financial estimates and reimbursement.
  
  
  METHODS
  We conducted a prospective costing analysis for 10 consecutive delayed unilateral DIEP breast reconstructions from August 2011 by a single surgeon in Frenchay Hospital, Bristol. Comparison was made to both the hospital's costing estimates and the Health Resource Group (HRG) tariffs received for 27 similar cases performed by the same surgeon in the 2010-11 financial year.
  
  
  RESULTS
  The mean treatment cost for performing a delayed unilateral DIEP procedure was £7628 (±£754 Standard Deviation). This compared to an estimate from the financial department of £8072±(£1683 SD). These values were not significantly different (p=0.27). The HRG tariff was £8792 (±£423 SD). There was an average net income of £720 per case. Personnel in theatre represented the largest cost area at an average of 73% of total cost.
  
  
  CONCLUSIONS
  This study highlights that the costs of this procedure have been estimated accurately by the financial department and that the current HRG code provides adequate reimbursement. The new HRG code for 2012-13, HRG JA14z, provides significantly less reimbursement at £7012 and measures need to be taken to address this. This study has identified that personnel costs are the greatest contributor to overall cost and allowed us to recognise and implement changes to improve efficiency.
authors.affiliation: Department of Plastic and Reconstructive Surgery, Frenchay Hospital, Bristol BS16 1LE, United Kingdom. paget_j@hotmail.com
authors.forename: J T
authors.initials: JT
authors.lastname: Paget
authors.forename: K C
authors.initials: KC
authors.lastname: Young
authors.forename: S M
authors.initials: SM
authors.lastname: Wilson
mesh_terms: D000328:Adult; D000368:Aged; D001943:Breast Neoplasms / Q000601:surgery; D015331:Cohort Studies; D017281:Cost of Illness; D003362:Cost-Benefit Analysis; D019074:Epigastric Arteries / Q000601:surgery / Q000637:transplantation*; D005260:Female; D006085:Graft Survival; D017048:Health Care Costs; D006801:Humans; D007902:Length of Stay / Q000191:economics; D016462:Mammaplasty / Q000191:economics* / Q000379:methods; D008408:Mastectomy / Q000379:methods; D008875:Middle Aged; D011446:Prospective Studies; D012086:Reoperation / Q000191:economics; D018570:Risk Assessment; D013524:Surgical Flaps / Q000098:blood supply / Q000191:economics*; D016896:Treatment Outcome; D006113:United Kingdom