Table 5

Complete cost collection vs. incomplete cost collection and interpolation (by the respective quarters), n=234
Complete cost collection Incomplete cost collection
Interpolation
Omitted quarters
Alt 0a Alt 4b Alt 5c Alt 6d
Quarter 2 (by 1 and 3) Quarter 3 (by 2 and 4) Quarters 2 and 3 (by 1 and 4)
Cost category means (SD) means (SD) means in difference (StdErr) means (SD) means in difference (StdErr) means (SD) means in difference (StdErr)
Direct healthcare costs
 Physicians 523.38 (358.27) 508.40 (343.27) 14.97 (8.58) 527.56 (383.66) 4.19 (7.03) 501.87 (344.89) 21.51 (11.62)
 Physiotherapist 69.29 (162.63) 64.97 (164.25) 4.31 (3.23) 71.61 (175.50) 2.32 (2.83) 65.37 (185.64) 3.92 (5.42)
 Ambulatory clinic in hospital 35.79 (110.83) 37.93 (142.50) 2.14 (3.66) 28.62 (84.32) 7.18 (5.45) 25.88 (76.71) *9.91 (5.88)
 Drugs 1315.52 (707.38) 1306.92 (701.52) 8.60 (7.23) 1304.79 (707.09) *10.72 (5.75) 1276.92 (692.75) **38.60 (12.53)
Sum of direct healthcare costs 1943.99 (936.67) 1918.23 (917.58) **25.77 (11.82) 1932.58 (962.72) 11.41 (10.89) 1870.04 (936.79) **73.95 (19.96)
Direct non-healthcare costs
 Outpatient nursing service 145.44 (593.85) 138.62 (546.78) 6.82 (11.98) 142.76 (608.39) 2.67 (7.35) 126.47 (537.84) 18.97 (20.85)
 Paid household help 418.46 (2455.42) 410.15 (2442.17) 8.30 (21.42) 415.96 (2494.90) 2.50 (17.83) 396.86 (2506.58) 21.60 (39.02)
Sum of direct non-healthcare costs 563.89 (2568.91) 548.77 (2534.93) 15.12 (23.25) 558.73 (2611.32) 5.17 (19.07) 523.33 (2577.07) 40.57 (39.89)
Sum of costs 2507.88 (2864.38) 2467.00 (2807.64) 40.89 (28.29) 2491.31 (2911.74) 16.58 (21.78) 2393.36 (2836.42) **114.5 (47.70)

*p-value of paired t-test/bootstrapping of differences between complete and incomplete cost collection <0.10.

**p-value of paired t-test/bootstrapping of differences between complete and incomplete cost collection <0.05.

aAlternative 0, complete cost collection.

bAlternative 4, incomplete cost collection, omitted quarter 2, replaced by quarters 1 and 3.

cAlternative 5, incomplete cost collection, omitted quarter 3, replaced by quarters 2 and 4.

dAlternative 6, incomplete cost collection, omitted quarters 2 and 3, replaced by quarters 1 and 4.

Seidl et al.

Seidl et al. BMC Health Services Research 2012 12:318   doi:10.1186/1472-6963-12-318

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