MEASURING DIAGNOSIS AND PATIENT PROFITABILITY IN HEALTHCARE: ECONOMICS VS ETHICS

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

MEASURING DIAGNOSIS AND PATIENT PROFITABILITY IN HEALTHCARE: ECONOMICS VS ETHICS

Popis výsledku v původním jazyce

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

Název v anglickém jazyce

MEASURING DIAGNOSIS AND PATIENT PROFITABILITY IN HEALTHCARE: ECONOMICS VS ETHICS

Popis výsledku anglicky

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

Druh

J_x - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

—

Návaznosti

V - Vyzkumna aktivita podporovana z jinych verejnych zdroju

Rok uplatnění

2015

Kód důvěrnosti údajů

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

Název periodika

Economics and Sociology

ISSN

2071-789X

e-ISSN

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Svazek periodika

8

Číslo periodika v rámci svazku

1

Stát vydavatele periodika

UA - Ukrajina

Počet stran výsledku

12

Strana od-do

234-245

Kód UT WoS článku

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EID výsledku v databázi Scopus

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