메뉴 건너뛰기




Volumn 9, Issue 3, 2006, Pages 269-279

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

Author keywords

Accounting; Diagnosis related groups; Financial management; Hospital charges; Hospital costs; Hospital information systems; Prospective payment system

Indexed keywords

ACCOUNTING; ARTICLE; DIAGNOSIS RELATED GROUP; GERMANY; HOSPITAL CHARGE; HOSPITAL COST; METHODOLOGY; PROSPECTIVE PAYMENT; PUBLIC HEALTH;

EID: 33746881030     PISSN: 13869620     EISSN: None     Source Type: Journal    
DOI: 10.1007/s10729-006-9094-0     Document Type: Article
Times cited : (84)

References (28)
  • 1
    • 84986173329 scopus 로고    scopus 로고
    • The reform of hospital financing in Germany: An international solution?
    • Lüngen M, Lapsley I (2003) The reform of hospital financing in Germany: an international solution? Journal of Health Organization and Management 17:360-372
    • (2003) Journal of Health Organization and Management , vol.17 , pp. 360-372
    • Lüngen, M.1    Lapsley, I.2
  • 2
    • 0003992692 scopus 로고    scopus 로고
    • WHO Regional Office for Europe on behalf of the European Observatory on Health Systems and Policies, Copenhagen
    • Busse R, Riesberg A (2004) Health care systems in transition - Germany. WHO Regional Office for Europe on behalf of the European Observatory on Health Systems and Policies, Copenhagen
    • (2004) Health Care Systems in Transition - Germany
    • Busse, R.1    Riesberg, A.2
  • 4
    • 33746915770 scopus 로고    scopus 로고
    • Institut für das Entgeltsystem im Krankenhaus gGmbH, Definitionshandbuch Band 1, http://www.g-drg.de/, (March 1, 2006)
    • Definitionshandbuch , vol.1
  • 5
    • 28244440974 scopus 로고    scopus 로고
    • Determining the benefit basket of the Statutory Health Insurance scheme in Germany: Methodologies and criteria
    • Busse R, Stargardt T, Schreyögg J (2005) Determining the benefit basket of the Statutory Health Insurance scheme in Germany: methodologies and criteria. European Journal of Health Economics 6(S1):30-36
    • (2005) European Journal of Health Economics , vol.6 , Issue.S1 , pp. 30-36
    • Busse, R.1    Stargardt, T.2    Schreyögg, J.3
  • 6
    • 0025645956 scopus 로고
    • How much change in the case mix index is DRG creep?
    • Carter GM, Newhouse GP, Relles DA (1990) How much change in the case mix index is DRG creep? J Health Econ 9:499-504
    • (1990) J Health Econ , vol.9 , pp. 499-504
    • Carter, G.M.1    Newhouse, G.P.2    Relles, D.A.3
  • 10
    • 0002970556 scopus 로고
    • Diagnosis related groups: Understanding hospital performance
    • Fetter RB (1991) Diagnosis related groups: understanding hospital performance. Interfaces 21:6-26
    • (1991) Interfaces , vol.21 , pp. 6-26
    • Fetter, R.B.1
  • 13
    • 33746904403 scopus 로고    scopus 로고
    • Kosten- und Leistungsrechnung im Krankenhaus
    • Hentze J, Huch B, Kehres E (eds), Kohlhammer, Stuttgart
    • Kehres E (2005) Kosten- und Leistungsrechnung im Krankenhaus. In: Hentze J, Huch B, Kehres E (eds) Krankenhaus-Controlling, Kohlhammer, Stuttgart, pp 95-127
    • (2005) Krankenhaus-Controlling , pp. 95-127
    • Kehres, E.1
  • 14
    • 10044247195 scopus 로고    scopus 로고
    • Identifying and accommodating statistical outliers when setting prospective payment rates for inpatient rehabilitation facilities
    • Paddock SM, Wynn BO, Carter GM, Buntin MB (2004) Identifying and accommodating statistical outliers when setting prospective payment rates for inpatient rehabilitation facilities. Health Serv Res 39:1859-1880
    • (2004) Health Serv Res , vol.39 , pp. 1859-1880
    • Paddock, S.M.1    Wynn, B.O.2    Carter, G.M.3    Buntin, M.B.4
  • 15
    • 0037316657 scopus 로고    scopus 로고
    • Relevance of outlier cases in case mix systems and evaluation of trimming methods
    • Cots F, Elvira D, Castells X (2003) Relevance of outlier cases in case mix systems and evaluation of trimming methods. Health Care Manage Sci 6:27-35
    • (2003) Health Care Manage Sci , vol.6 , pp. 27-35
    • Cots, F.1    Elvira, D.2    Castells, X.3
  • 17
    • 33746923170 scopus 로고    scopus 로고
    • Unternehmensteuerung unter DRG-Vorzeichen: Das Krankenhaus muss seine Produktkosten kennen
    • Janiszewski J, Larbig M (2002) Unternehmensteuerung unter DRG-Vorzeichen: Das Krankenhaus muss seine Produktkosten kennen. FuÉhr wirtsch Krankenh 19:246-252
    • (2002) FuÉhr Wirtsch Krankenh , vol.19 , pp. 246-252
    • Janiszewski, J.1    Larbig, M.2
  • 18
    • 23744508882 scopus 로고    scopus 로고
    • Transfer pricing in hospitals and efficiency of physicians: The case of anaesthesia services
    • Kuntz L, Vera A (2005) Transfer pricing in hospitals and efficiency of physicians: the case of anaesthesia services. Health Care Manage Rev 30:262-269
    • (2005) Health Care Manage Rev , vol.30 , pp. 262-269
    • Kuntz, L.1    Vera, A.2
  • 19
    • 0022084939 scopus 로고
    • Is compression occurring in DRG prices?
    • Lave JR (1985) Is compression occurring in DRG prices? Inquiry 22:142-147
    • (1985) Inquiry , vol.22 , pp. 142-147
    • Lave, J.R.1
  • 20
    • 0026996762 scopus 로고
    • How recalibration method, pricing, and coding affect DRG weights
    • Carter GM, Rogowski JA (1992) How recalibration method, pricing, and coding affect DRG weights. Health Care Financ Rev 14:83-96
    • (1992) Health Care Financ Rev , vol.14 , pp. 83-96
    • Carter, G.M.1    Rogowski, J.A.2
  • 21
  • 22
  • 24
    • 0035105908 scopus 로고    scopus 로고
    • Using computerised patient-level costing data for setting DRG weights: The Victorian (Australia) cost weight studies
    • Jackson T (2001) Using computerised patient-level costing data for setting DRG weights: the Victorian (Australia) cost weight studies. Health Policy 56:149-163
    • (2001) Health Policy , vol.56 , pp. 149-163
    • Jackson, T.1
  • 26
    • 0029440557 scopus 로고
    • Casemix update: Australian critical care costs and service weights: Part 1
    • McKinley S (1995) Casemix update: Australian critical care costs and service weights: Part 1. Australian Critical Care 8:10-13
    • (1995) Australian Critical Care , vol.8 , pp. 10-13
    • McKinley, S.1
  • 27
    • 0030159316 scopus 로고    scopus 로고
    • Casemix update: Australian critical care costs and service weights. Part 2
    • McKinley S (1996) Casemix update: Australian critical care costs and service weights. Part 2. Australian Critical Care 9:56-59
    • (1996) Australian Critical Care , vol.9 , pp. 56-59
    • McKinley, S.1
  • 28
    • 0002741741 scopus 로고
    • Costing hospital case-mix: The European experience
    • Casas M, Wiley M (eds), Springer, Berlin Heidelberg New York
    • Wiley M (1993) Costing hospital case-mix: the European experience. In: Casas M, Wiley M (eds) Diagnosis related groups in Europe, Springer, Berlin Heidelberg New York
    • (1993) Diagnosis Related Groups in Europe
    • Wiley, M.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.