Cost accounting models used for price-setting of health services: an international review
M Raulinajtys-Grzybek - Health Policy, 2014 - Elsevier
The aim of the article was to present and compare cost accounting models which are used in
the area of healthcare for pricing purposes in different countries. Cost information generated
by hospitals is further used by regulatory bodies for setting or updating prices of public
health services. The article presents a set of examples from different countries of the
European Union, Australia and the United States and concentrates on DRG-based payment
systems as they primarily use cost information for pricing. Differences between countries …
the area of healthcare for pricing purposes in different countries. Cost information generated
by hospitals is further used by regulatory bodies for setting or updating prices of public
health services. The article presents a set of examples from different countries of the
European Union, Australia and the United States and concentrates on DRG-based payment
systems as they primarily use cost information for pricing. Differences between countries …
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