Title:	Cost and reimbursement analysis of selected hospital diagnoses via activity
Authors:	Popesko, Boris Papadaki, Šárka Novák, Petr
Citation:	E+M. Ekonomie a Management = Economics and Management. 2015, č. 3, s. 50-61.
Issue Date:	2015
Publisher:	Technická univerzita v Liberci
Document type:	článek article
URI:	http://www.ekonomie-management.cz/download/1441645354_e3a6/05_COST+AND+REIMBURSEMENT+ANALYSIS.pdf http://hdl.handle.net/11025/17624
ISSN:	2336-5604 (Online) 1212-3609 (Print)
Keywords:	rozpočet;management nemocnice;aktivity založené na rozpočtu;náklady;pacient
Keywords in different language:	costing;hospital management;activity-based costing;costs;patient
Abstract in different language:	Accurately estimating the cost and reimbursement of individual patients and groups of diagnoses has featured in numerous research studies in recent decades. The ever increasing cost of healthcare services, in contrast with the limited resources available, means hospitals have to utilize more advanced management and economics tools in order to boost their efficiency. Detailed and accurate cost-related information could result in superior decision-making and better resource utilization. The accuracy of calculating costs depends on the costing method used, with traditional methods often giving rise to inaccurate cost allocation. The study presents analysis of the costs and reimbursements of selected DRGs and patients within three particular departments at a Czech regional hospital (ENT, Dermatology and Neonatology). The costs of the given samples of patients were calculated by a custom Activity-Based Costing (ABC) application, comprising a more appropriate approach than a traditional costing method. The ABC methodology applied enables more accurate cost estimation for individual patients and DRGs, also generating a variety of additional cost-related information which could potentially inform any decision-making process. The study discusses the differences between the cost and reimbursement of individual diagnosis groups and cost variances between distinct patients within the each diagnosis, along with the managerial implications of the information obtained.
Rights:	© Technická univerzita v Liberci CC BY-NC 4.0
Appears in Collections:	Číslo 3 (2015) Číslo 3 (2015)

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