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Cost accounting methodologies in price setting of acute inpatient services in Hungary

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Author Info

  • Peter Gaal

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  • Nóra Stefka
  • Júlia Nagy
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    Abstract

    On the basis of documentary analysis and interviews with decision makers, this paper discusses the cost accounting methodologies used for price setting of inpatient services in the Hungarian health care system focusing on sector of acute inpatient care, which is financed through the Hungarian adaptation of Diagnosis Related Groups since 1993. Hungary has a quite sophisticated DRG system, which had a deep impact on the efficiency of the acute inpatient care sector. Nevertheless, the system requires continuous maintenance, where the cooperation of hospitals, as well as the minimisation of political influence are critical success factors. Copyright Springer Science + Business Media, LLC 2006

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    File URL: http://hdl.handle.net/10.1007/s10729-006-9091-3
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    Bibliographic Info

    Article provided by Springer in its journal Health Care Management Science.

    Volume (Year): 9 (2006)
    Issue (Month): 3 (August)
    Pages: 243-250

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    Handle: RePEc:kap:hcarem:v:9:y:2006:i:3:p:243-250

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    Web page: http://www.springerlink.com/link.asp?id=101767

    Related research

    Keywords: Price setting; Inpatient care; Cost accounting; Health services financing; Hungary;

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    Cited by:
    1. Jonas Schreyögg & Tom Stargardt & Oliver Tiemann & Reinhard Busse, 2006. "Methods to determine reimbursement rates for diagnosis related groups (DRG): A comparison of nine European countries," Health Care Management Science, Springer, vol. 9(3), pages 215-223, August.
    2. Polyzos, Nikolaos & Karanikas, Haralampos & Thireos, Eleftherios & Kastanioti, Catherine & Kontodimopoulos, Nick, 2013. "Reforming reimbursement of public hospitals in Greece during the economic crisis: Implementation of a DRG system," Health Policy, Elsevier, vol. 109(1), pages 14-22.
    3. Yi-Chung Hsu, 2014. "Efficiency in government health spending: a super slacks-based model," Quality & Quantity: International Journal of Methodology, Springer, vol. 48(1), pages 111-126, January.

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