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

Vogl, Matthias

doi:10.1016/j.healthpol.2012.09.008

Cited by 41 publications

(43 citation statements)

References 20 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…In case of German where Patient cost accounting system is relatively well built up, all hospitals account Cost by cost-center depending on hospital accounting standards, which has been conducted initiatively by InEK (Institute for the Hospital Remuneration System). German"s DRG Cost Matrix System structurizes cost items (Labor costs, Material costs and Infrastructure costs), cost-center group, and allocation scheme, being utilized for patient cost accounting [6].…”

Section: Theoretical Considerationmentioning

confidence: 99%

Study of In-Patient Cost Analysis using Hospital Database in Korea

Woo¹,

Kim²

2016

IJDTA

View full text Add to dashboard Cite

show abstract

Section: Theoretical Considerationmentioning

confidence: 99%

Study of In-Patient Cost Analysis using Hospital Database in Korea

Woo¹,

Kim²

2016

IJDTA

View full text Add to dashboard Cite

show abstract

“…In case of German where cost accounting system by patient is relatively well built up, all hospitals account cost by cost-center, following Hospital accounting standard. Cost items consist of Labor costs, Material costs and Infrastructure costs, and each cost item has its cost-center group and allocation scheme [6].…”

Section: The Extract Of Hospital Cost Analysis Modelmentioning

confidence: 99%

Development of Cost Analysis Model using Hospital Database in Korea

Woo

Kim²

2016

Advanced Science and Technology Letters

View full text Add to dashboard Cite

Abstract. Korea's national health insurance fee is taking Fee for Services based on Resource Based Relative Value Scale (RBRVS), however, medical service suppliers are raising a question of national health insurance fee's low cost recovery rate. In this regard, our study reviewed hospital cost analysis methods in Europe, and drew a conclusion of cost analysis model which can be adaptable to hospitals in our country, especially through the study of Germany's cost analysis method. So we expect that, by complementing this cost analysis model, the empirical study using hospital's financial database is made, and then more reasonable standards will be suggested to be able to make a decision of suitable medical fee.

show abstract

“…3,11,19 Therefore, an updated, unified, reliable, and transparent method of measuring the costs of hospital-and physician-related services is needed. 33 Recently, time-driven activity-based costing (TDABC) has gained popularity in health economics as an accurate costing methodology that provides clinicians and staff with valid, actionable process and cost data to redesign care effectively. 10,[12][13][14] TDABC estimates, from the provider's perspective, the cost of each resource used for treating a patient's medical condition and combines it with the time each resource uses for each activity during a patient's care.…”

confidence: 99%

“…The methodology provided not only transparency and integration of clinical, financial, and operational information but also facilitated the development of a new multidisciplinary team unit (clinical operations) essential to any redesign initiative. 12,14,33 …”

Section: Level Ii: Integration Of Clinical Operational and Financiamentioning

confidence: 99%

Time-driven activity-based costing: a driver for provider engagement in costing activities and redesign initiatives

McLaughlin¹,

Burke

Setlur

et al. 2014

FOC

View full text Add to dashboard Cite

Object. To date, health care providers have devoted significant efforts to improve performance regarding patient safety and quality of care. To address the lagging involvement of health care providers in the cost component of the value equation, UCLA Health piloted the implementation of time-driven activity-based costing (TDABC). Here, the authors describe the implementation experiment, share lessons learned across the care continuum, and report how TDABC has actively engaged health care providers in costing activities and care redesign.Methods. After the selection of pilots in neurosurgery and urology and the creation of the TDABC team, multidisciplinary process mapping sessions, capacity-cost calculations, and model integration were coordinated and offered to engage care providers at each phase.Results. Reviewing the maps for the entire episode of care, varying types of personnel involved in the delivery of care were noted: 63 for the neurosurgery pilot and 61 for the urology pilot. The average cost capacities for care coordinators, nurses, residents, and faculty were $0.70 (range $0.63-$0.75), $1.55 (range $1.28-$2.04), $0.58 (range $0.56-$0.62), and $3.54 (range $2.29-$4.52), across both pilots. After calculating the costs for material, equipment, and space, the TDABC model enabled the linking of a specific step of the care cycle (who performed the step and its duration) and its associated costs. Both pilots identified important opportunities to redesign care delivery in a costconscious fashion.Conclusions. The experimentation and implementation phases of the TDABC model have succeeded in engaging health care providers in process assessment and costing activities. The TDABC model proved to be a catalyzing agent for cost-conscious care redesign.

show abstract

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

Cited by 41 publications

References 20 publications

Study of In-Patient Cost Analysis using Hospital Database in Korea

Study of In-Patient Cost Analysis using Hospital Database in Korea

Development of Cost Analysis Model using Hospital Database in Korea

Time-driven activity-based costing: a driver for provider engagement in costing activities and redesign initiatives

Contact Info

Product

Resources

About