MEASURING DIAGNOSIS AND PATIENT PROFITABILITY IN HEALTHCARE: ECONOMICS VS ETHICS

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F15%3A43872919" target="_blank" >RIV/70883521:28120/15:43872919 - isvavai.cz</a>

Result on the web

<a href="http://www.economics-sociology.eu/?321,en_measuring-diagnosis-and-patient-profitability-in-healthcare-economics-vs-ethics" target="_blank" >http://www.economics-sociology.eu/?321,en_measuring-diagnosis-and-patient-profitability-in-healthcare-economics-vs-ethics</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.14254/2071-789X.2015/8-1/18" target="_blank" >10.14254/2071-789X.2015/8-1/18</a>

Result language

angličtina

Original language name

MEASURING DIAGNOSIS AND PATIENT PROFITABILITY IN HEALTHCARE: ECONOMICS VS ETHICS

Original language description

This paper focuses on issues relating to gauging profitability under circumstances in Czech healthcare organizations. At present, the trend in healthcare management is for more frequent utilization of advanced economic and cost accounting tools. These qualitatively improve the decision-making process in healthcare establishments, as well as aiding provision of accurate data on the cost and revenue of the outputs of hospital organizations, such as the various diagnoses and types of patients. Herein the authors present analysis of the profitability of such patient and diagnose-types (DRG) in selected hospital departments of Czech regional hospital. Revenue from insurance payments is compared with costs calculated via the Activity-Based Costing method soas to discern more accurately the proceeds of a given DRG and patient. The results of the study highlighted crucial differences between the income generated by individual cost objects (i.e. patients and DRGs). Utilizing such information c

Czech name

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Czech description

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Type

J_x - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)

CEP classification

AE - Management, administration and clerical work

OECD FORD branch

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Project

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Continuities

V - Vyzkumna aktivita podporovana z jinych verejnych zdroju

Publication year

2015

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Economics and Sociology

ISSN

2071-789X

e-ISSN

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Volume of the periodical

8

Issue of the periodical within the volume

1

Country of publishing house

UA - UKRAINE

Number of pages

12

Pages from-to

234-245

UT code for WoS article

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EID of the result in the Scopus database

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