Overview of Audiological Procedure Costs in Colombia

Panorama de Costos de Procedimientos Audiológicos en Colombia

Main Article Content

Abstract

Health economic evaluation is key to clinical and administrative decision-making regarding resource use. In the field of audiology, cost analysis contributes to the financial sustainability of services and improves their accessibility. This narrative review analyses the costs of audiological procedures in Colombia, considering current regulations such as Resolution 6408 of 2016 and the tariff manual for the compulsory traffic accident system, as well as costing methodologies, including activity-based costing (ABC). current regulations such as Resolution 6408 of 2016 and the tariff manual of the compulsory traffic accident system, as well as costing methodologies, including activity-based costing (ABC), together with factors that impact the financial structure of the health sector. Gaps were identified in the economic evaluation of these services, especially in the absence of a standardised costing model and outdated tariffs. The findings suggest the need to implement methodologies that optimise resource allocation, and contribute to generating the evidence required to ensure the sustainability of the auditory health system in Colombia, and offer an option that allows independent audiology professionals or service providers to adopt economic strategies that enable them to standardise their offering

Downloads

Download data is not yet available.

Publication Facts

Metric
This article
Other articles
Peer reviewers 
2
2.4

Reviewer profiles  N/A

Author statements

Author statements
This article
Other articles
Data availability 
N/A
16%
External funding 
No
32%
Competing interests 
N/A
11%
Metric
This journal
Other journals
Articles accepted 
39%
33%
Days to publication 
267
145

Indexed in

Editor & editorial board
profiles
Publisher 
Bogotá: Corporación Universitaria Iberoamericana

Article Details

Author Biographies / See

Lisbeth-Liliana Dottor-Dotor, Universidad Del Rosario

Fonoaudióloga universidad del Rosario. Especialista en Audiología de la Escuela Colombiana de Rehabilitación. Magister en Bioética de la Universidad Javeriana

Tatiana Rosas Rosas, Universidad del Rosario

Universidad del Rosario.

References

Banco de la República. (2023). Reporte de Estabilidad Financiera—Segundo semestre 2023 | Banco de la República [Página Gubernamental]. Banco de la República Colombia. https://www.banrep.gov.co/es/publicaciones-investigaciones/reporte-estabilidad-financiera/segundo-semestre-2023?utm_source.

Bhamjee, A., le Roux, T., Schlemmer, K., Graham, M. A., & Mahomed-Asmail, F. (2022). Audiologists’ Perceptions of Hearing Healthcare Resources and Services in South Africa’s Public Healthcare System. Health Services Insights, 15, 11786329221135424. https://doi.org/10.1177/11786329221135424.

Blanco Salcedo, I. M. (2010). Sistema de costos basados en actividades (ABC) para el sector salud (hospitales y/o clínicas). [Tesis de pregrado, Universidad Tecnológica de Bolívar]. https://biblioteca.utb.edu.co/notas/tesis/0056947.pdf

Borre, E. D., Ayer, A., Diab, M. M., Zhang, G., Emmett, S. D., Tucci, D. L., Wilson, B. S., Kaalund, K., Ogbuoji, O., & Sanders, G. D. (2021). Evidence gaps in economic analyses of hearing healthcare: A systematic review. EClinicalMedicine, 35, 100872. https://doi.org/10.1016/j.eclinm.2021.100872

Borre, E. D., Dubno, J. R., Myers, E. R., Emmett, S. D., Pavon, J. M., Francis, H. W., Ogbuoji, O., & Sanders Schmidler, G. D. (2023). Model-Projected Cost-Effectiveness of Adult Hearing Screening in the USA. Journal of General Internal Medicine, 38(4), 978-985. https://doi.org/10.1007/s11606-022-07735-7

British Society of Audiology. (2018). Recommended procedure: Pure-tone air-conduction and bone-conduction threshold audiometry with and without masking. British Society of Audiology. https: //efaidnbmnnnibpcajpcglclefindmkaj/https://www.thebsa.org.uk/wp-content/uploads/2023/10/OD104-32-Recommended-Procedure-Pure-Tone-Audiometry-August-2018-FINAL-1.pdf

Castro Portilla, M. J., & Mosquera Girón, M. F. (2018). Costos directos en la atención de pacientes con diabetes mellitus tipo 2 en una IPS primaria. Cali, 2016 [Trabajo de grado - Maestría, Universidad del Valle]. https://bibliotecadigital.univalle.edu.co/entities/publication/24258ece-01eb-4fab-be8e-5f81f3b7c980

Collazo Herrera, M., & Chaviano Pedroso, I. (2021). Los costos indirectos en la evaluación económica de salud. Infodir, 36. http://scielo.sld.cu/scielo.php?script=sci_abstract&pid=S1996-35212021000300017&lng=es&nrm=iso&tlng=es

Crispin-Fory, C., Melo-Becerra, L. A., Restrepo-Tobón, D. A., & Vásquez-Escobar, D. (2023). Eficiencia y solidez financiera de las Instituciones prestadoras de Servicio de Salud (IPS) en Colombia. Banco de la República. https://doi.org/10.32468/be.1248

D’Elbée, M., Terris-Prestholt, Fern., Briggs, Andrew., Griffiths, U. Kou., Larmarange, J. ., Medley, G. F. M., & Gomez, G. Beatriz. (2023). Estimating health care costs at scale in low- and middle-income countries: Mathematical notations and frameworks for the application of cost functions. Health economics, 32(10), 2210-2233. https://doi.org/10.1002/hec.4722

Dickson, K., Marshall, M., Boyle, J., McCartney, E., O’Hare, A., & Forbes, J. (2009). Cost analysis of direct versus indirect and individual versus group modes of manual-based speech-and-language therapy for primary school-age children with primary language impairment. International Journal of Language & Communication Disorders, 44(3), 369-381. https://doi.org/10.1080/13682820802137041

Dillard, L. K., Der, C. M., Laplante-Lévesque, A., Swanepoel, D. W., Thorne, P. R., McPherson, B., de Andrade, V., Newall, J., Ramos, H. D., Kaspar, A., Nieman, C. L., Clark, J. L., & Chadha, S. (2024). Service delivery approaches related to hearing aids in low- and middle-income countries or resource-limited settings: A systematic scoping review. PLOS Global Public Health, 4(1), e0002823. https://doi.org/10.1371/journal.pgph.0002823

Duque Roldán, M. I. (2016). Sistema de costeo basado en activiades aplicado al sector salud. Contaduría Universidad de Antioquia, 43, 113-134. https://doi.org/10.17533/udea.rc.25661

Duque Roldán, M. I., Gómez Montoya, L. F., & Osorio Agudelo, J. A. (2009). Análisis de los sistemas de costos utilizados en las entidades del sector salud en Colombia y su utilidad para la toma de decisiones. Revista del instituto internacional de costos, 5, 495-525. https://dialnet.unirioja.es/descarga/articulo/3363677.pdf

Farinetti, A., Raji, A., Wu, H., Wanna, B., & Vincent, C. (2018). International consensus (ICON) on audiological assessment of hearing loss in children. European Annals of Otorhinolaryngology, Head and Neck Diseases, 135(1,), S41-S48. https://doi.org/10.1016/j.anorl.2017.12.008

Gallardo Solarte, K., Benavides Acosta, F. P., & Rosales Jiménez, R. (2016). Costos de la enfermedad crónica no transmisible: La realidad colombiana. Revista Ciencias de la Salud, 14(1), 103-114. https://doi.org/10.12804/revsalud14.01.2016.09

Green, B. N., Johnson, C. D., & Adams, A. (2006). Writing narrative literature reviews for peer-reviewed journals: Secrets of the trade. Journal of Chiropractic Medicine, 5(3), 101-117. https://doi.org/10.1016/S0899-3467(07)60142-6

Hoch, J. S., Haynes, S. C., Hearney, S. M., & Dewa, C. S. (2022). Analyzing a Cost-Effectiveness Dataset: A Speech and Language Example for Clinicians. Seminars in Speech and Language, 43(3), 244-254. https://doi.org/10.1055/s-0042-1750347

Kim, E. K., Liu, A. Q., Abdulbaki, H., Tahir, P., & Jiam, N. T. (2025). Time-Driven Activity-Based Costing (TDABC) in Otolaryngology: A Scoping Review. Otolaryngology--Head and Neck Surgery: Official Journal of American Academy of Otolaryngology-Head and Neck Surgery, 172(4), 1133-1141. https://doi.org/10.1002/ohn.1099

Lauzán Carnota, O. (2020). Costos en salud: Un asunto polémico. Revista Cubana de Salud Pública, 46, e2054. https://www.scielosp.org/article/rcsp/2020.v46n2/e2054/es/

Lenz-Alcayaga, R. (2010). Análisis de costos en evaluaciones económicas en salud: Aspectos introductorios. Revista médica de Chile, 138, 88-92. https://doi.org/10.4067/S0034-98872010001000006

Lin, M.-J., & Chen, C.-K. (2024). Breaking Sound Barriers: Exploring Tele-Audiology’s Impact on Hearing Healthcare. Diagnostics (2075-4418), 14(8), 856. https://doi.org/10.3390/diagnostics14080856

Liu, A., Allenby, S., Lee, J., Lea, J., & Westerberg, B. D. (2025). Time-Driven Activity Based Costing of an Annual Canadian Cochlear Implant Program. Otolaryngology--Head and Neck Surgery: Official Journal of American Academy of Otolaryngology-Head and Neck Surgery, 172(2), 596-605. https://doi.org/10.1002/ohn.977

Liu, Z., Huang, J., Xu, Y., Wu, J., Tao, J., & Chen, L. (2021). Cost-effectiveness of speech and language therapy plus scalp acupuncture versus speech and language therapy alone for community-based patients with Broca’s aphasia after stroke: A post hoc analysis of data from a randomised controlled trial. BMJ Open, 11(9). https://doi.org/10.1136/bmjopen-2020-046609

Lopez-Villegas, A., Bautista-Mesa, R. J., Acosta-Robles, P., Hidalgo-Serrano, D., Aguirre-Ortega, F. J., Castellano-Ortega, M. A., Maria Marta Mollo, Cesar Leal-Costa, & Peiro, S. (2022). Analysis of Healthcare Costs Incurred in Regional Hospitals in Andalusia (Spain) during the COVID-19 Pandemic. International Journal of enviromental research and public health, 19. https://www.semanticscholar.org/reader/7b0744e9a34450b750e451e7dad6e03978d5760d

McDaid, D., Park, A.-L., & Chadha, S. (2021). Estimating the global costs of hearing loss. International Journal of Audiology, 60(3), 162-170. https://doi.org/10.1080/14992027.2021.1883197

Medina Torres, Y. A. (2017). Costo efectividad del tamizaje auditivo neonatal con otoemisiones acústicas y/o potenciales evocados auditivos automatizados comparados con potenciales evocados auditivos de tallo cerebral, para la detección de hipoacusia congénita bilateral e inicio temprano del tratamiento en recién nacidos sanos, a término sin factores de riesgo [Tesis de grado para maestria de epidemiología, Universidad Nacional de Colombia]. Repositario Universidad Nacional de Colombia.

Mejía, F. (2012). Evaluación de impacto del proyecto, costo-efectividad y costo-análisis. Impacto. https://blogs.iadb.org/efectividad-desarrollo/es/evaluacion-de-impacto-costo-efectividad-y-costo-beneficio-de-vuelta-al-futuro/

Méndez Castillo, J. A. (2022). Reflexiones frente al acceso a los servicios de audiología en el sistema de salud colombiano: Una mirada desde los Determinantes sociales de la salud. Revista Salud Uninorte, 38(3), 932-945. https://doi.org/10.14482/sun.38.3.610.23

Ministerio de Salud y Protección Social. (2022). Propuesta metodológica para la implementación de un sistema de costeo para las instituciones prestadoras de servicios de salud. Gobierno de Colombia. https://www.minsalud.gov.co/sites/rid/Lists/BibliotecaDigital/RIDE/VP/DOA/implementacion-sistema-costeo-ips.pdf

Neumann, I., Pantoja, T., Peñaloza, B., Cifuentes, L., & Rada, G. (2014). El sistema GRADE: Un cambio en la forma de evaluar la calidad de la evidencia y la fuerza de recomendaciones. Revista médica de Chile, 142(5), 630-635. https://doi.org/10.4067/S0034-98872014000500012

Oh, S.-H., Ku, H., & Park, K. S. (2021). Prevalence and socioeconomic burden of diabetes mellitus in South Korean adults: A population-based study using administrative data. BMC Public Health, 21(1), 548. https://doi.org/10.1186/s12889-021-10450-3

Pan American Health Organization. (2021). World report on hearing—PAHO/WHO | Pan American Health Organization. https://www.paho.org/en/documents/world-report-hearing-0

Peñaranda, D., Hue Vo, R. H., Sih, T., Gonzalez Franco, G., & Valdez, T. A. (2024). Advancing neonatal hearing screening in Latin America: Insights from pediatric otolaryngologists. International Journal of Pediatric Otorhinolaryngology, 186, 112122. https://doi.org/10.1016/j.ijporl.2024.112122

Rodríguez, D. (2025). Barreras de acceso a la salud aumentan por falta de recursos en el sistema | Finanzas | Economía | Portafolio [Página de periodico electronico]. Portafolio. https://www.portafolio.co/economia/finanzas/barreras-de-acceso-a-la-salud-aumentan-por-falta-de-recursos-en-el-sistema-628965?utm

Romaña Palacios, L. D., & Sopó Ortegón, M. (2019). Metodología para la Estimación de Costos de la Unidad Funcional de Salas de Cirugía de la Clínica de Investigaciones Oncológica San Diego – Ciosad- Bogotá, Colombia, 2017 [Tesis de Maestría en Administración de salud, Pontificia Universidad Javeriana]. https://repository.javeriana.edu.co/bitstream/handle/10554/42620/Metodolog%c3%ada%20para%20la%20Estimaci%c3%b3n%20de%20la%20Ciosad%252c%20Bogot%c3%a1%252c%20Colombia%252c%202017.pdf?sequence=4&isAllowed=y

Saiyed, M., Hill, A. J., Russell, T. G., Theodoros, D. G., & Scuffham, P. A. (2020). Cost analysis of home telerehabilitation for speech treatment in people with Parkinson’s disease. Journal of Telemedicine and Telecare, 1, 1-16. https://research-repository.griffith.edu.au/server/api/core/bitstreams/a120a885-9e7f-4761-aaae-53438306356b/content

Sociedad Colombiana de Pediatría. (2023). En Colombia, menos del 7 % de los niños acceden al tamizaje auditivo neonatal. Sociedad Colombiana de Pediatría | SCP. https://scp.com.co/en-colombia-menos-del-7-de-los-ninos-acceden-al-tamizaje-auditivo-neonatal/

Taborda, A., Chamorro, C., & Londoño, D. (2022). Costos Unitarios Para Procedimientos en Salud en Colombia: Un Insumo Decisivo Para las Evaluaciones Económicas en Salud. Value in Health Regional Issues, 30, 161-165. https://doi.org/10.1016/j.vhri.2021.10.008

Tiepermann Recalde, J., & Porporato, M. (2021). Costos Basados en las Actividades (ABC): Aplicación de una herramienta para la gestión estratégica en empresas de servicios. Cuadernos Latinoamericanos de Administración, 17(32). https://www.redalyc.org/journal/4096/409668434001/html/

Tonelli, M., Wiebe, N., Boulton, T., Donald, M., Evans, J., Hemmelgarn, B., Howarth, T., Manns, B., Lunney, M., So, H., Thompson, S., & Klarenbach, S. W. (2024). Asociaciones entre la pérdida auditiva y los costos relacionados con la salud: Un estudio de cohorte poblacional retrospectivo. American Journal Audiology, 33(4), 1306-1315. https://doi.org/10.1044/2024_AJA-24-00130

Torres Hinestroza, A., & López Orozco, G. M. (2012). Metodología de costos para instituciones prestadoras de servicios de salud: Aplicación de los Grupos Relacionados por el Diagnóstico - GRD. Universidad Autónoma de Occidente, 40, 31-43. https://red.uao.edu.co/entities/publication/078ee7e6-7936-4d8c-8a3c-9092b8fd85ea

Trosman, S. J., Geelan-Hansen, K., & Anne, S. (2016). A Charge Comparison of Audiometric Testing in the Pediatric Population. Otolaryngology–Head and Neck Surgery, 154(6), 1068-1072. https://doi.org/10.1177/0194599816635144

Van Hoof, M., Wigren, S., Ivarsson Blechert, J., Molin, M., Andersson, H., Mateijsen, D. J. M., Bom, S. J. H., Calmels, M. N., van der Rijt, A. J. M., Flynn, M. C., van Tongeren, J., Hof, J. R., Brunings, J. W., Anteunis, L. J. C., Marco Algarra, J., Stokroos, R. J., & Joore, M. A. (2020). A Multinational Cost-Consequence Analysis of a Bone Conduction Hearing Implant System—A Randomized Trial of a Conventional vs. A Less Invasive Treatment With New Abutment Technology. Frontiers in Neurology, 11, 106. https://doi.org/10.3389/fneur.2020.00106

Walker, E. A., Ward, C., Oleson, J., Sapp, C., McCreery, R. W., Tomblin, J. B., & Moeller, M. P. (2022). Language Growth in Children with Mild to Severe Hearing Loss who Received Early Intervention by 3 Months or 6 Months of Age. Journal of early hearing detection and intervention, 7(1), 1-10. https://doi.org/10.26077/e97b-7add

Waterworth, C. J., Marella, M., O’Donovan, J., Bright, T., Dowell, R., & Bhutta, M. F. (2022). Barriers to access to ear and hearing care services in low- and middle- income countries: A scoping review. An International Journal for Research, Policy and Practic, 17, 3869-3893. https://doi.org/10.1080/17441692.2022.2053734

World Health Organization. (2017). Global costs of unaddressed hearing loss and cost-effectiveness of interventions. https://www.who.int/publications/i/item/global-costs-of-unaddressed-hearing-loss-and-cost-effectiveness-of-interventions

World Health Organization. (2024). Status report on ear and hearing care in the WHO African Region. https://iris.who.int/items/74462deb-5ba0-4855-b58e-81d59c8231f3

World Health Organization. (2025). Universal health coverage (UHC). https://www.who.int/news-room/fact-sheets/detail/universal-health-coverage-(uhc)

Citations

Crossref

Scopus
Europe PMC