Cost accounting to determine prices: How well do prices reflect costs in the German DRG-system?

Germany has recently introduced a system of Diagnosis Related Groups (DRGs) to engender more appropriate resource allocation. The following article describes the German DRG-system and the methodologies used to determine prices. It analyses the extent to which prices, or calculated cost weights, refl...

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Vydáno v:	Health care management science Ročník 9; číslo 3; s. 269 - 279
Hlavní autoři:	Schreyögg, Jonas, Tiemann, Oliver, Busse, Reinhard
Médium:	Journal Article
Jazyk:	angličtina
Vydáno:	Netherlands Springer 01.08.2006 Springer Nature B.V
Edice:	Health Care Management Science
Témata:	Accounting Accounting - methods Capital costs Costs Diagnosis related groups DRGs Fees & charges Financial management Germany Health care policy Health insurance Hospital Charges Hospital Costs Hospital information systems Hospitals Information systems National Health Programs Patients Prospective Payment System Prospective payment systems Reimbursement Studies Ventilation Germany
ISSN:	1386-9620, 1572-9389
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Abstract	Germany has recently introduced a system of Diagnosis Related Groups (DRGs) to engender more appropriate resource allocation. The following article describes the German DRG-system and the methodologies used to determine prices. It analyses the extent to which prices, or calculated cost weights, reflect the actual costs incurred by hospitals for their respective services. We reveal that a "compression" of DRG cost weights occurs, and that the data sample used to calculate cost weights is lacking in terms of its representativeness. Although cost data accuracy has improved over the last few years there are still a number of challenges that need to be addressed.
AbstractList	Germany has recently introduced a system of Diagnosis Related Groups (DRGs) to engender more appropriate resource allocation. The following article describes the German DRG-system and the methodologies used to determine prices. It analyses the extent to which prices, or calculated cost weights, reflect the actual costs incurred by hospitals for their respective services. We reveal that a "compression" of DRG cost weights occurs, and that the data sample used to calculate cost weights is lacking in terms of its representativeness. Although cost data accuracy has improved over the last few years there are still a number of challenges that need to be addressed. [PUBLICATION ABSTRACT] Germany has recently introduced a system of Diagnosis Related Groups (DRGs) to engender more appropriate resource allocation. The following article describes the German DRG-system and the methodologies used to determine prices. It analyses the extent to which prices, or calculated cost weights, reflect the actual costs incurred by hospitals for their respective services. We reveal that a “compression” of DRG cost weights occurs, and that the data sample used to calculate cost weights is lacking in terms of its representativeness. Although cost data accuracy has improved over the last few years there are still a number of challenges that need to be addressed. Copyright Springer Science + Business Media, LLC 2006 Germany has recently introduced a system of Diagnosis Related Groups (DRGs) to engender more appropriate resource allocation. The following article describes the German DRG-system and the methodologies used to determine prices. It analyses the extent to which prices, or calculated cost weights, reflect the actual costs incurred by hospitals for their respective services. We reveal that a "compression" of DRG cost weights occurs, and that the data sample used to calculate cost weights is lacking in terms of its representativeness. Although cost data accuracy has improved over the last few years there are still a number of challenges that need to be addressed. Germany has recently introduced a system of Diagnosis Related Groups (DRGs) to engender more appropriate resource allocation. The following article describes the German DRG-system and the methodologies used to determine prices. It analyses the extent to which prices, or calculated cost weights, reflect the actual costs incurred by hospitals for their respective services. We reveal that a "compression" of DRG cost weights occurs, and that the data sample used to calculate cost weights is lacking in terms of its representativeness. Although cost data accuracy has improved over the last few years there are still a number of challenges that need to be addressed.Germany has recently introduced a system of Diagnosis Related Groups (DRGs) to engender more appropriate resource allocation. The following article describes the German DRG-system and the methodologies used to determine prices. It analyses the extent to which prices, or calculated cost weights, reflect the actual costs incurred by hospitals for their respective services. We reveal that a "compression" of DRG cost weights occurs, and that the data sample used to calculate cost weights is lacking in terms of its representativeness. Although cost data accuracy has improved over the last few years there are still a number of challenges that need to be addressed.
Author	Schreyögg, Jonas Busse, Reinhard Tiemann, Oliver
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Cites_doi	10.1097/00004010-200507000-00010 10.1016/S0168-8510(00)00148-2 10.1016/S1036-7314(96)70351-X 10.1016/S1036-7314(95)70292-2 10.1111/j.1468-3083.2005.01258.x 10.1108/14777260310505138 10.1007/s10198-004-0267-9 10.1287/inte.21.1.6 10.1023/A:1021908220013 10.1007/s10198-005-0316-z 10.1016/0167-6296(90)90003-L 10.1111/j.1475-6773.2004.00322.x 10.1007/s10198-003-0208-z
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Snippet	Germany has recently introduced a system of Diagnosis Related Groups (DRGs) to engender more appropriate resource allocation. The following article describes...
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StartPage	269
SubjectTerms	Accounting Accounting - methods Capital costs Costs Diagnosis related groups DRGs Fees & charges Financial management Germany Health care policy Health insurance Hospital Charges Hospital Costs Hospital information systems Hospitals Information systems National Health Programs Patients Prospective Payment System Prospective payment systems Reimbursement Studies Ventilation
Title	Cost accounting to determine prices: How well do prices reflect costs in the German DRG-system?
URI	https://www.ncbi.nlm.nih.gov/pubmed/17016933 http://econpapers.repec.org/article/kaphcarem/v_3a9_3ay_3a2006_3ai_3a3_3ap_3a269-279.htm https://www.proquest.com/docview/227985057 https://www.proquest.com/docview/68919726
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