COST AND REIMBURSEMENT ANALYSIS OF SELECTED HOSPITAL DIAGNOSES VIA ACTIVITY-BASED COSTING

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F15%3A43873087" target="_blank" >RIV/70883521:28120/15:43873087 - isvavai.cz</a>

Result on the web

<a href="http://dx.doi.org/10.15240/tul/001/2015-3-005" target="_blank" >http://dx.doi.org/10.15240/tul/001/2015-3-005</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.15240/tul/001/2015-3-005" target="_blank" >10.15240/tul/001/2015-3-005</a>

Result language

angličtina

Original language name

COST AND REIMBURSEMENT ANALYSIS OF SELECTED HOSPITAL DIAGNOSES VIA ACTIVITY-BASED COSTING

Original language description

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 effi ciency. 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 ActivityBased 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.

Czech name

—

Czech description

—

Type

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

CEP classification

AE - Management, administration and clerical work

OECD FORD branch

—

Project

<a href="/en/project/NT12235" target="_blank" >NT12235: Application of modern calculation methods for optimization of costs in health care</a><br>

Continuities

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Publication year

2015

Confidentiality

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

Name of the periodical

E+M. Ekonomie a Management

ISSN

1212-3609

e-ISSN

—

Volume of the periodical

18

Issue of the periodical within the volume

3

Country of publishing house

CZ - CZECH REPUBLIC

Number of pages

12

Pages from-to

50-61

UT code for WoS article

—

EID of the result in the Scopus database

—