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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Veröffentlicht in:	Health care management science Jg. 9; H. 3; S. 269 - 279
Hauptverfasser:	Schreyögg, Jonas, Tiemann, Oliver, Busse, Reinhard
Format:	Journal Article
Sprache:	Englisch
Veröffentlicht:	Netherlands Springer 01.08.2006 Springer Nature B.V
Schriftenreihe:	Health Care Management Science
Schlagworte:	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
Online-Zugang:	Volltext
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