DRG systems in Europe: variations in cost accounting systems among 12 countries.
Journal
European Journal of Public Health
Type
journal article
Date Issued
2014-12
Author(s)
Tan, Siok Swan
;
;
Serdén, Lisbeth
;
Heurgren, Mona
;
van Ineveld, B. Martin
;
Redekop, W. Ken
;
Hakkaart-van Roijen, Leona
Abstract
BACKGROUND:
Diagnosis-related group (DRG)-based hospital payment systems have gradually become the principal means of reimbursing hospitals in many European countries. Owing to the absence or inaccuracy of costs related to DRGs, these countries have started to routinely collect cost accounting data. The aim of the present article was to compare the cost accounting systems of 12 European countries.
METHODS:
A standardized questionnaire was developed to guide comprehensive cost accounting system descriptions for each of the 12 participating countries.
RESULTS:
The cost accounting systems of European countries vary widely by the share of hospital costs reimbursed through DRG payment, the presence of mandatory cost accounting and/or costing guidelines, the share of cost collecting hospitals, costing methods and data checks on reported cost data. Each of these aspects entails a trade-off between accuracy of the cost data and feasibility constraints.
CONCLUSION:
Although a 'best' cost accounting system does not exist, our cross-country comparison gives insight into international differences and may help regulatory authorities and hospital managers to identify and improve areas of weakness in their cost accounting systems. Moreover, it may help health policymakers to underpin the development of a cost accounting system.
Diagnosis-related group (DRG)-based hospital payment systems have gradually become the principal means of reimbursing hospitals in many European countries. Owing to the absence or inaccuracy of costs related to DRGs, these countries have started to routinely collect cost accounting data. The aim of the present article was to compare the cost accounting systems of 12 European countries.
METHODS:
A standardized questionnaire was developed to guide comprehensive cost accounting system descriptions for each of the 12 participating countries.
RESULTS:
The cost accounting systems of European countries vary widely by the share of hospital costs reimbursed through DRG payment, the presence of mandatory cost accounting and/or costing guidelines, the share of cost collecting hospitals, costing methods and data checks on reported cost data. Each of these aspects entails a trade-off between accuracy of the cost data and feasibility constraints.
CONCLUSION:
Although a 'best' cost accounting system does not exist, our cross-country comparison gives insight into international differences and may help regulatory authorities and hospital managers to identify and improve areas of weakness in their cost accounting systems. Moreover, it may help health policymakers to underpin the development of a cost accounting system.
Language
English
Keywords
asthenia
austria
diagnosis-related groups
germany
hospital costs
guidelines
hospital payment
HSG Classification
contribution to scientific community
Refereed
Yes
Volume
24
Number
6
Start page
1023
End page
1028
Subject(s)
Eprints ID
259551