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Cost accounting models used for price-setting of health services: An international review

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  • Raulinajtys-Grzybek, Monika

Abstract

The aim of the article was to present and compare cost accounting models which are used in the area of healthcare for pricing purposes in different countries. Cost information generated by hospitals is further used by regulatory bodies for setting or updating prices of public health services. The article presents a set of examples from different countries of the European Union, Australia and the United States and concentrates on DRG-based payment systems as they primarily use cost information for pricing.

Suggested Citation

  • Raulinajtys-Grzybek, Monika, 2014. "Cost accounting models used for price-setting of health services: An international review," Health Policy, Elsevier, vol. 118(3), pages 341-353.
    • Handle: RePEc:eee:hepoli:v:118:y:2014:i:3:p:341-353
    DOI: 10.1016/j.healthpol.2014.07.007
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