OBJECTIVES: The purpose of this paper is to develop ways to improve patient-level cost
apportioning (PLCA) in the English and German inpatient 'DRG'cost accounting systems, to …

Cost-accounting systems could enable hospital managers to collect, summarize, analyse
and control the most relevant information regarding the allocation of resources and …

The purpose of this paper is to analyze the German diagnosis related groups (G-DRG) cost
accounting scheme by assessing its resource allocation at hospital level and its tariff …

A central structural point in all DRG-based hospital payment systems is the conversion of
relative weights into actual payments. In this context policy makers need to address …

Objectives The paper analyzes the German inpatient capital costing scheme by assessing
its cost module calculation. The costing scheme represents the first separated national …

Background: Diagnosis-related group (DRG)-based hospital payment systems have
gradually become the principal means of reimbursing hospitals in many European countries …

BACKGROUND:: Diagnosis related groups (DRGs) are a well-established provider payment
system. Because of their immanent potential of cost reduction, they have been widely …

On the basis of documentary analysis and interviews with decision makers, this paper
discusses the cost accounting methodologies used for price setting of inpatient services in …

Almost 30 years after the first introduction of a diagnosis-related group (DRG)-based
hospital payment system in the United States in 1983 (Fetter, 1991), DRG systems have …

Since 1983, when Medicare adopted diagnosis-related groups (DRGs) as the basis for
paying hospitals in the United States, DRG-based hospital payment systems have become …