Cost accounting to determine prices: How well do prices reflect costs in the German DRG-system?
AbstractGermany 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
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.
Bibliographic InfoArticle provided by Springer in its journal Health Care Management Science.
Volume (Year): 9 (2006)
Issue (Month): 3 (August)
Contact details of provider:
Web page: http://www.springerlink.com/link.asp?id=101767
Hospital charges; Hospital costs; Hospital information systems; Financial management; Accounting; Diagnosis related groups; Prospective payment system;
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- M. Lungen & B. Dredge & A. Rose & C. Roebuck & E. Plamper & K. Lauterbach, 2004. "Using diagnosis-related groups," The European Journal of Health Economics, Springer, vol. 5(4), pages 287-289, November.
- Sutherland, Jason Murray & Walker, Jan, 2008. "Challenges of rehabilitation case mix measurement in Ontario hospitals," Health Policy, Elsevier, vol. 85(3), pages 336-348, March.
- Ettelt, Stefanie & Fazekas, Mihaly & Mays, Nicholas & Nolte, Ellen, 2012. "Assessing health care planning – A framework-led comparison of Germany and New Zealand," Health Policy, Elsevier, vol. 106(1), pages 50-59.
- Oliver Tiemann, 2008. "Variations in hospitalisation costs for acute myocardial infarction - a comparison across Europe," Health Economics, John Wiley & Sons, Ltd., vol. 17(S1), pages S33-S45.
- 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.
- Bernhard Ultsch & Ingrid Köster & Thomas Reinhold & Anette Siedler & Gérard Krause & Andrea Icks & Ingrid Schubert & Ole Wichmann, 2013. "Epidemiology and cost of herpes zoster and postherpetic neuralgia in Germany," The European Journal of Health Economics, Springer, vol. 14(6), pages 1015-1026, December.
- Vogl, Matthias, 2014. "Hospital financing: Calculating inpatient capital costs in Germany with a comparative view on operating costs and the English costing scheme," Health Policy, Elsevier, vol. 115(2), pages 141-151.
- 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.
- Gartner, Daniel & Kolisch, Rainer, 2014. "Scheduling the hospital-wide flow of elective patients," European Journal of Operational Research, Elsevier, vol. 233(3), pages 689-699.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Guenther Eichhorn) or (Christopher F. Baum).
If references are entirely missing, you can add them using this form.