Cost and reimbursement analysis of selected hospital diagnoses via activity

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dc.contributor.authorPopesko, Boris
dc.contributor.authorPapadaki, Šárka
dc.contributor.authorNovák, Petr
dc.date.accessioned2016-01-26T10:45:51Z
dc.date.available2016-01-26T10:45:51Z
dc.date.issued2015
dc.description.abstract-translatedAccurately 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.en
dc.format12 s.cs
dc.format.mimetypeapplication/pdf
dc.identifier.citationE+M. Ekonomie a Management = Economics and Management. 2015, č. 3, s. 50-61.cs
dc.identifier.doidx.doi.org/10.15240/tul/001/2015-3-005
dc.identifier.issn2336-5604 (Online)
dc.identifier.issn1212-3609 (Print)
dc.identifier.urihttp://www.ekonomie-management.cz/download/1441645354_e3a6/05_COST+AND+REIMBURSEMENT+ANALYSIS.pdf
dc.identifier.urihttp://hdl.handle.net/11025/17624
dc.language.isoenen
dc.publisherTechnická univerzita v Libercics
dc.relation.ispartofseriesE+M. Ekonomie a Management = Economics and Managementcs
dc.rights© Technická univerzita v Libercics
dc.rightsCC BY-NC 4.0cs
dc.rights.accessopenAccessen
dc.subjectrozpočetcs
dc.subjectmanagement nemocnicecs
dc.subjectaktivity založené na rozpočtucs
dc.subjectnákladycs
dc.subjectpacientcs
dc.subject.translatedcostingen
dc.subject.translatedhospital managementen
dc.subject.translatedactivity-based costingen
dc.subject.translatedcostsen
dc.subject.translatedpatienten
dc.titleCost and reimbursement analysis of selected hospital diagnoses via activityen
dc.typečlánekcs
dc.typearticleen
dc.type.statusPeer-revieweden
dc.type.versionpublishedVersionen

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Číslo 3 (2015)
Číslo 3 (2015)