To measure the real costs of terminal diseases treated in Colombia in people of a private health insurer policy and compare the level of complexity of the medical services. Retrospective review of 162 patients who died from January 1st to December 31th 2015 were studied. There were identified those patients susceptible to palliative care in accord with the McNamara criteria. Cost of attention were classified according to the susceptibility of palliative care and the level of complexity of the providers of health care. Costs were calculated using the cost per activity system. 56.8% of patients where susceptible of palliative care, corresponding to 92 patients. The median cost of attentions for susceptible population where $ 81,854,586 Colombian pesos (COP), 2.5 times higher than the median cost of attentions for non-susceptible patients ($ 32,932,218 COP). High complexity medical attentions has a large predominance in the average cost of the last year with 60% of the total, becoming 74% of the total in the last month of life. The weights of all levels II (medium complexity) are significantly reduced as of the end of life approaches, going from 35% in the last year to 13% in the proportion of the last month's cost. Home care cost (Level I ), represents 5% of costs in the last year, being 15% in the last month of life. Health care cost nearing death is expensivest than the cost attended in the hole life of a person, and requires an efficient management to improve a better quality of life. Patients susceptible to palliative care had significantly higher costs than those non susceptible. The level of complexity of the medical care is associated with higher health care costs. The cost-effectiveness of such level of care is questioned and further study warranted.
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