The rising cost of healthcare is a globally pressing concern. This makes detailed attention to
the way in which costing is carried out of central importance. This article offers a framework …

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

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

Background The objective is to examine hospital cost accounts to understand the foundation
upon which healthcare decisions are based. More specifically, the aim is to add insights to …

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

Germany has recently introduced a system of Diagnosis Related Groups (DRGs) to
engender more appropriate resource allocation. The following article describes the German …

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 …

This book examines how nine different health systems--US Medicare, Australia, Thailand,
Kyrgyz Republic, Germany, Estonia, Croatia, China (Beijing) and the Russian Federation …

Abstract Payment by Results (PbR) is one of the most fundamental changes in NHS policy
since the introduction of the 'internal market'in 1991. It is also one of the most visible and …

Diagnosis-related groups (DRGs) were first used to pay hospitals in 1983 under the
Medicare Program in the United States. This development was born out of a need to move …