Cost accounting as a base of valuation of medical services in Europe an hospitals

Magdalena Kludacz


The financing system of health care in many European countries is based on Diagnosis Related Groups (DRG). In this system all treated patients are classified, based on selected clinical characteristics, into patient groups (case mixes) which consume the resources of the hospital in a similar manner. In such situation the payer should be interested in information about the unit costs calculated in hospitals that are important factor to value medical services. The article describes the cost accounting system rules used in hospitals of selected European countries that send their cost information to the central level where they are used in the pricing decisions made by a payer.
Author Magdalena Kludacz (CESS)
Magdalena Kludacz,,
- College of Economics and Social Sciences
Publication size in sheets0.5
Book Matiaško Karol, Lieskovský Anton, Mokryš Michal (eds.): Proceedings in Conference of Informatics and Management Sciences, 2013, Žilina, Slovak Republic, EDIS - Publishing Institution of the University of Zilina, ISBN 978-80-554-0648-0, 512 p.
Keywords in Englishcost accounting, European hospitals, cost calculation, costs of medical procedures, costs of treating the patient, evaluation of medical services,
Languageen angielski
1- Cost accounting as a base-1.pdf 593.83 KB
Score (nominal)0
Publication indicators GS Citations = 1.0
Citation count*1 (2020-09-04)
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