Cost accounting to determine prices: How well do prices reflect costs in the German DRG-system?
Tóm tắt
Từ khóa
Tài liệu tham khảo
Lüngen M, Lapsley I (2003) The reform of hospital financing in Germany: an international solution? Journal of Health Organization and Management 17:360–372
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
Tuschen KH, Trefz U (2004) Krankenhausentgeltgesetz: Kommentar. Kohlhammer, Stuttgart
Institut für das Entgeltsystem im Krankenhaus gGmbH, Definitionshandbuch Band 1, http://www.g-drg.de/ , (March 1, 2006)
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
Carter GM, Newhouse GP, Relles DA (1990) How much change in the case mix index is DRG creep? J Health Econ 9:499–504
Bunzemeier H, Franz D, Fiori W, Hensen P, Rochell B, Roeder N (2004) Zusatzentgelte im DRG-System 2005. FuÉhr wirtsch Krankenh 21:566–574
Roeder N (2006, March 1) Anpassungsbedarf der Vergütungen von Krankenhausleistungen für 2006: Gutachten im Auftrag der Deutschen Krankenhausgesellschaft, http://www.dkgev.de/pdf/826.pdf
Lüngen M, Lauterbach K (2003) DRG in deutschen Krankenhäusern. Schattauer, Stuttgart
Institut für das Entgeltsystem im Krankenhaus gGmbH, Abschlussbericht zur Weiterentwicklung des G-DRG-Systems für das Jahr 2006, http://www.g-drg.de/service/download/veroeff_2006/Abschlussbericht_G-DRG-2006-051220.pdf (March 1, 2006)
Finkler SA, Ward DM (1999) Essentials of cost accounting for health care organizations. Aspen, Gaithersburg
Kehres E (2005) Kosten- und Leistungsrechnung im Krankenhaus. In: Hentze J, Huch B, Kehres E (eds) Krankenhaus-Controlling, Kohlhammer, Stuttgart, pp 95–127
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
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
Institut für das Entgeltsystem im Krankenhaus gGmbH, Abschlussbericht zur Weiterentwicklung des G-DRG-Systems für das Jahr 2005, http://www.g-drg.de/service/download/veroeff_2005/Abschlussbericht_G-DRG-2005_0412201200.pdf . (March 1, 2006)
Janiszewski J, Larbig M (2002) Unternehmensteuerung unter DRG-Vorzeichen: Das Krankenhaus muss seine Produktkosten kennen. FuÉhr wirtsch Krankenh 19:246–252
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
Lave JR (1985) Is compression occurring in DRG prices? Inquiry 22:142–147
Carter GM, Rogowski JA (1992) How recalibration method, pricing, and coding affect DRG weights. Health Care Financ Rev 14:83–96
Antioch KM, Walsh MK (2004) The risk-adjusted vision beyond casemix (DRG) funding Australia. European Journal of Health Economics 5:95–109
Hensen JP, Fürstenberg T, Luger TA, Steinhoff M, Roeder N (2005) Case mix measures and diagnosis-related groups: opportunities and threats for inpatient dermatology. Eur Acad Dermatol Venereol 19:582–588
Lüngen M, Dredge B, Rose A, Roebuck C, Plamper E, Lauterbach K (2004) Using diagnosis-related groups. European Journal of Health Economics 5:287–289
Jackson T (2001) Using computerised patient-level costing data for setting DRG weights: the Victorian (Australia) cost weight studies. Health Policy 56:149–163
DRG-Projektstelle, Methoden-Pretest zur Vorbereitung der Kalkulation von Fallkosten in einem deutschen DRG-System: Projektbericht, http://www.g-drg.de/service/download/projektbericht011130.pdf (March 1, 2006)
McKinley S (1995) Casemix update: Australian critical care costs and service weights: Part 1. Australian Critical Care 8:10–13
McKinley S (1996) Casemix update: Australian critical care costs and service weights. Part 2. Australian Critical Care 9:56–59
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