Improving patient-level costing in the English and the German 'DRG' system

Health Policy

Volumn 109, Issue 3, 2013, Pages 290-300

  Vogl, Matthias ^a,b  

^a INSTITUTE OF EPIDEMIOLOGY   (Germany)

^b UNIVERSITY OF MUNICH   (Germany)

Author keywords

Accounting; Cost apportioning; Diagnosis related groups; Healthcare resource groups; Hospital costing; Payment by results

Indexed keywords

ACCURACY; ARTICLE; CLINICAL PATHWAY; COMPARATIVE STUDY; CONCEPTUAL FRAMEWORK; COST CONTROL; DIAGNOSIS RELATED GROUP; FINANCIAL MANAGEMENT; GERMANY; HEALTH CARE COST; HOSPITAL MANAGEMENT; HUMAN; PATIENT; PATIENT LEVEL COST APPORTIONING; PRODUCTIVITY; SCORING SYSTEM; UNITED KINGDOM;

COST ALLOCATION; DIAGNOSIS-RELATED GROUPS; ECONOMICS, HOSPITAL; ENGLAND; GERMANY; HOSPITALIZATION;

EID: 84874314168     PISSN: 01688510     EISSN: 18726054     Source Type: Journal    
DOI: 10.1016/j.healthpol.2012.09.008     Document Type: Article

References (63)

1. Sutch S. Casemix in the United Kingdom: From Development to Plans. The Globalization of Managerial Innovation in Health Care 2009, 34-50. Cambridge University Press, New York. J.R. Kimberly, G. de Pouvourville, T. D'Aunno (Eds.).
2. Neubauer G., Pfister F. DRGs in Germany: Introduction of a comprehensive, prospective DRG payment system by 2009. The Globalization of Managerial Innovation in Health Care 2009, 153-175. Cambridge University Press, New York. J.R. Kimberly, G. de Pouvourville, T. D'Aunno (Eds.).
3. Fetter R.B. Diagnosis related groups: understanding hospital performance. Interfaces 1991, 21:6-26.
4. Porter M.E. What is value in health care?. New England Journal of Medicine 2010, 363:2477-2481.
5. Schreyögg J., Stargardt T., Tiemann O., Busse R. Methods to determine reimbursement rates for diagnosis related groups (DRG): a comparison of nine European countries. Health Care Management Science 2006, 9:215-223.
6. Busse R., Schreyögg J., Smith P.C. Editorial: hospital case payment systems in Europe. Health Care Management Science 2006, 9:211-213.
7. Kaplan R.S., Porter M.E. How to solve the cost crisis in health care. Harvard Business Review 2011, September.
8. Busse R., Geissler A., Quentin W., Wiley M.W. Diagnosis-Related Groups in Europe: Moving towards transparency, efficiency and quality in hospitals 2011, McGraw-Hill/Open University Press.
9. Tan S.S., Serdén L., Geissler A., van Ineveld M., Redekop K., Heurgren M., et al. DRGs and cost accounting: Which is driving which?. Diagnosis-Related Groups in Europe: Moving towards transparency, efficiency and quality in hospitals 2011, 59-74. McGraw-Hill/Open University Press. R. Busse, A. Geissler, W. Quentin, M.W. Wiley (Eds.).
10. Tan S.S., Rutten F.F., van Ineveld B.M., Redekop W.K., Hakkaart-van Roijen L. Comparing methodologies for the cost estimation of hospital services. The European Journal of Health Economics 2009, 10:39-45.
11. Kaplan R.S., Anderson S.R. Time-Driven Activity-Based Costing: A Simpler and More Powerful path to Higher Profits 2007, Harvard Business Press, Boston.
12. Ittner C.D. Activity-based costing concepts for quality improvement. European Management Journal 1999, 17:492-500.
13. Geissler A., Scheller-Kreinsen D., Quentin W., Busse R., Germany: Understanding G-DRGs. Diagnosis-Related Groups in Europe: Moving towards transparency, efficiency and quality in hospitals 2011, 244-271. McGraw-Hill/Open University Press. R. Busse, A. Geissler, W. Quentin, M.W. Wiley (Eds.).
14. Epstein D., Mason A. Costs and prices for inpatient care in England: Mirror twins or distant cousins?. Health Care Management Science 2006, 9:233-242.
15. Department of Health Reference costs 2009-10 collection guidance http://www.dh.gov.uk/en/Managingyourorganisation/NHScostingmanual/index.htm.
16. Department of Health Acute Health Clinical Costing Standards 2009/10 http://www.dh.gov.uk/en/Managingyourorganisation/NHScostingmanual/index.htm.
17. Monitor Service-line management http://www.monitor-nhsft.gov.uk/home/our-publications/browse-category/developing-foundation-trusts/service-line-management.
18. Meier M., Sinzig W., Mertens P. SAP Strategic Enterprise Management/Business Analytics 2003, Berlin Heidelberg, Springer.
19. Audit Commission. Improving coding, costing and commissioning, Annual report on the payment by results data assurance programme 2010/11, <>; 2011. http://www.audit-commission.gov.uk/SiteCollectionDocuments/Downloads/pbrannualreport2011.pdf.
20. Institut für das Entgeltsystem im Krankenhaus Abschlussbericht Weiterentwicklung des G-DRG system für das Jahr 2011 http://www.g-drg.de/cms/G-DRG-System_2011/Abschlussbericht_zur_Weiterentwicklung_des_G-DRG-Systems_und_Report_Browser.
21. Leister J.E., Stausberg J. Comparison of cost accounting methods from different DRG systems and their effect on health care quality. Health Policy 2005, 74:46-55.
22. Department of Health A simple guide to payment by results http://www.dh.gov.uk/en/Publicationsandstatistics/Publications/PublicationsPolicyAndGuidance/DH_119985.
23. Institut für das Entgeltsystem im Krankenhaus Handbuch zur Kalkulation von Fallkosten version 3.0 2007, Deutsche Krankenhaus Verlagsgesellschaft mbH, Düsseldorf.
24. Chapko M.K., Liu C.F., Perkins M., Li Y.F., Fortney J.C., Maciejewski M.L. Equivalence of two healthcare costing methods: bottom-up and top-down. Health Economics 2009, 18:1188-1201.
25. Porter M.E., Guth C. Redefining German Health Care: Moving to a Value-Based System 2012, Springer, Berlin/Heidelberg.
26. Mason A., Ward P., Street A. England: The Healthcare Resource Group System. Diagnosis-Related Groups in Europe: Moving towards transparency, efficiency and quality in hospitals 2011, 197-220. McGraw-Hill/Open University Press. R. Busse, A. Geissler, W. Quentin, M.W. Wiley (Eds.).
27. Schreyögg J., Tiemann O., Busse R. Cost accounting to determine prices: how well do prices reflect costs in the German DRG-system?. Health Care Management Science 2006, 9:269-279.
28. Küpper H.-U. Anforderungen an die Kostenrechnung aus Sicht des Controlling. Handbuch der Kostenrechnung 1992, 138-153. Gabler, Wiesbad. W. Männel (Ed.).
29. Geissler A., Quentin W., Scheller-Kreinsen D., Busse R. Introduction to DRGs in Europe: Common objectives across different hospital systems. Diagnosis-Related Groups in Europe: Moving towards transparency, efficiency and quality in hospitals 2011, 9-21. McGraw-Hill/Open University Press. R. Busse, A. Geissler, W. Quentin, M.W. Wiley (Eds.).
30. Department of Health Reforming NHS Financial Flows Introducing payment by results http://www.dh.gov.uk/assetRoot/04/01/87/04/04018704.pdf.
31. Schweitzer M., Küpper H.-U. Systeme der Kosten- und Erlösrechnung 2003, Vahlen, München.
32. Chapman C.S., Kern A. Costing in the National Health Service: from reporting to managing http://www.cimaglobal.com/Documents/Thought_leadership_docs/R226%20Costing%20in%20the%20National%20UPDATED%20(PDF).pdf.
33. Chartered Institute of Management Accontants A picture of health Service cost data in performance management in the NHS http://www.cimaglobal.com/Documents/ImportedDocuments/cid_execrep_service_cost_data_performance_management_oct_2009.pdf.
34. Institut für das Entgeltsystem im Krankenhaus Abschlussbericht Weiterentwicklung des G-DRG System für das Jahr 2005 http://www.g-drg.de/cms/index.php/Archiv.
35. Institut für das Entgeltsystem im Krankenhaus Abschlussbericht Weiterentwicklung des G-DRG System für das Jahr 2010 http://www.g-drg.de/cms/G-DRG-System_2010/Abschlussbericht_zur_Weiterentwicklung_des_G-DRG-Systems_und_Report_Browser.
36. Institut für das Entgeltsystem im Krankenhaus Abschlussbericht Weiterentwicklung des G-DRG System für das Jahr 2009 http://www.g-drg.de/cms/G-DRG-System_2009/Abschlussbericht_zur_Weiterentwicklung_des_G-DRG-Systems_und_Report-Browser.
37. Institut für das Entgeltsystem im Krankenhaus Abschlussbericht Weiterentwicklung des G-DRG System für das Jahr 2006 http://www.g-drg.de/cms/index.php/Archiv.
38. Institut für das Entgeltsystem im Krankenhaus Abschlussbericht Weiterentwicklung des G-DRG System für das Jahr 2007 http://www.g-drg.de/cms/index.php/Archiv.
39. Institut für das Entgeltsystem im Krankenhaus Abschlussbericht Weiterentwicklung des G-DRG System für das Jahr 2008 2008.
40. Institut für das Entgeltsystem im Krankenhaus Abschlussbericht Weiterentwicklung des G-DRG System für das Jahr 2004 http://www.g-drg.de/cms/index.php/Archiv.
41. CHKS Assessment of systems for classification of clinical diagnoses interventions and casemix final report to the Department of Health http://www.dh.gov.uk/en/Managingyourorganisation/NHSFinancialReforms/DH_4138131.
42. Department of Health Costing Manual 2009/2010 http://www.dh.gov.uk/en/Managingyourorganisation/NHScostingmanual/index.htm.
43. Instittut für das Entgeltsystem im Krankenhaus Handbuch zur Kalkulation von Investitionskosten Version 1.0 http://www.g-drg.de/cms/Kalkulation2/Investitionskosten/Kalkulationshandbuch.
44. Instittut für das Entgeltsystem im Krankenhaus Vereinbarung über die Teilnahme an der Kalkulation von Investitionskosten in Krankenhäusern für Zwecke gem. § 10 KHG http://www.g-drg.de/cms/Kalkulation2/Investitionskosten/Vereinbarung.
45. West T.D., Balas E.A., West D.A., Contrasting R.C.C. RVU, and ABC for managed care decisions. A case study compares three widely used costing methods and finds one superior. Healthcare Financial Management 1996, 50:54-61.
46. Demeere N., Stouthuysen K., Roodhooft F. Time-driven activity-based costing in an outpatient clinic environment: development, relevance and managerial impact. Health Policy 2009, 92:296-304.
47. Barbieri A., Vanhaecht K., Van Herck P., Sermeus W., Faggiano F., Marchisio S., et al. Effects of clinical pathways in the joint replacement: a meta-analysis. BMC Medicine 2009, 7:32.
48. Roeder N., Kuttner T. Clinical pathways in view of cost effects in the DRG system. Internist (Berl) 2006, 47(684):6-9.
49. Cardinaels E., Roodhooft F., van Herck G. Drivers of cost system development in hospitals: results of a survey. Health Policy 2004, 69:239-252.
50. Fiori W., Bunzemeier H., Roeder N. Ist eine Kalkulation von seltenen und sehr aufwendigen Krankenhausfällen im G-DRG-System sachgerecht?. Das Krankenhaus 2011, 7:682-686.
51. Herr A. Cost and technical efficiency of German hospitals: does ownership matter?. Health Economics 2008, 17:1057-1071.
52. Herwartz H., Strumann C. On the effect of prospective payment on local hospital competition in Germany. Health Care Management Science 2012, 15:48-62.
53. Tiemann O., Schreyogg J., Busse R. Hospital ownership and efficiency: a review of studies with particular focus on Germany. Health Policy 2012, 104:163-171.
54. Scheller-Kreinsen D., Geissler A., Street A., Busse R. Leistungsbewertung von deutschen Krankenhäusern - Stärken, Schwächen und Vergleichbarkeit der bekannten Methoden. Gesundheitsökonomie & Qualitätsmanagement 2011, 16:85-95.
55. Department of Health Payment by Results 2010/11 National Tariff Introduction to Best Practice Tariffs http://www.dh.gov.uk/prod_consum_dh/groups/dh_digitalassets/@dh/@en/documents/digitalasset/dh_110345.pdf.
56. Or Z., Bellanger M.M. France: Implementing homogeneous patient groups in a mixed market. Diagnosis-Related Groups in Europe: Moving towards transparency, efficiency and quality in hospitals 2011, 221-241. McGraw-Hill/Open University Press. R. Busse, A. Geissler, W. Quentin, M.W. Wiley (Eds.).
57. Bellanger M.M., Tardif L. Accounting and reimbursement schemes for inpatient care in France. Health Care Management Science 2006, 9:295-305.
58. Tan S.S., van Ineveld B.M., Redekop K., Hakkaart-van Roijen L. The Netherlands: The Diagnose Behandeling Combinaties. Diagnosis-Related Groups in Europe: Moving towards transparency, efficiency and quality in hospitals 2011, 425-446. McGraw-Hill/Open University Press. R. Busse, A. Geissler, W. Quentin, M.W. Wiley (Eds.).
59. Oostenbrink J.B., Rutten F.F.H. Cost assessment and price setting of inpatient care in the Netherlands, the DBC case-mix system. Health Care Management Science 2006, 9:287-294.
60. Centers for Medicare and Medicaid Services Medicare program; proposed changes to the hospital inpatient prospective payment systems and fiscal year 2007 Rates. Federal Register 2006, 71:23995-24550.
61. Street A., Maynard A. Activity based financing in England: the need for continual refinement of payment by results. Health Economics, Policy and Law 2007, 2:419-427.
62. Krämer N. Strategisches Kostenmanagement im Krankenhaus - neue Konzeptionen erforderlich. Das Krankenhaus 2009, 11:1036-1044.
63. Roeder N., Bunzemeier H., Fiori W. Ein lernendes Vergütungssystem. Krankenhaus-Report 2007 2007, 23-45. Schattauer, Stuttgart. J. Klauber (Ed.).