医学
椎板切除术
椎板成形术
脊髓病
回顾性队列研究
作业成本法
总成本
外科
脊髓
会计
精神科
业务
作者
Theresa L. Chua,Perry L Lim,Stuart H. Hershman,Harold A. Fogel,Daniel G. Tobert
出处
期刊:Spine
[Ovid Technologies (Wolters Kluwer)]
日期:2024-09-05
标识
DOI:10.1097/brs.0000000000005150
摘要
Study Design. Retrospective study. Objective. To compare the true cost between posterior cervical laminectomy and fusion and cervical laminoplasty using time driven activity-based costing methodology. Summary of Background Data. Cervical laminoplasty (LP) and posterior cervical laminectomy with fusion (LF) are effective procedures for treating cervical myelopathy. A comprehensive accounting of cost differences between LP versus LF is not available. Using time-driven activity-based costing (TDABC), we sought to compare the total facility costs in patients with cervical myelopathy undergoing LP versus LF. Methods. We conducted a retrospective analysis of 277 LP and 229 LF performed between 2019 and 2023. Total facility costs, which included personnel and supply costs, were assessed using TDABC. Separate analyses including and excluding implant costs were performed. Multiple regression analysis was utilized to assess the independent effect of LP compared to LF on facility costs, with all costs standardized using cost units (CUs). Results. Patients undergoing LP had lower total supply costs (672.5 vs. 765.0 CUs [0.88x], P <0.001) and lower total personnel costs (330.0 vs. 830.0 CUs [0.40x], P <0.001), resulting in a lower total facility cost both including (1,003.8 vs. 1,600.0 CUs [0.63x], P <0.001) and excluding implant costs (770.0 vs. 875.0 CUs [0.88x], P <0.001) (Table 1). After controlling for demographics and comorbidities, LF was associated with increased total facility costs, including (588.5 CUs, 95% CI 517.1-659.9 CUs, P <0.001) and excluding implant costs (104.3 CUs, 95% CI 57.6-151.0 CUs, P <0.001). Conclusion. Using time-driven activity-based costing, we found that total facility costs were lower in patients treated with laminoplasty. These findings suggest that laminoplasty may offer a less costly and more efficient surgical option for treating cervical myelopathy.
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