[PDF][PDF] DRGs and cost accounting: Which is driving which

SS Tan, L Serdén, A Geissler… - Busse., R., Geissler, A …, 2011 - researchgate.net
Cost-accounting systems could enable hospital managers to collect, summarize, analyse
and control the most relevant information regarding the allocation of resources and …

DRG systems in Europe: variations in cost accounting systems among 12 countries

SS Tan, A Geissler, L Serdén… - … European Journal of …, 2014 - academic.oup.com
Background: Diagnosis-related group (DRG)-based hospital payment systems have
gradually become the principal means of reimbursing hospitals in many European countries …

[PDF][PDF] Introduction to DRGs in Europe: common objectives across different hospital systems

A Geissler, W Quentin, D Scheller-Kreinsen… - … -Related Groups in …, 2011 - academia.edu
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 …

[PDF][PDF] DRG-based hospital payment and efficiency: theory, evidence, and challenges

A Street, J O'Reilly, P Ward… - Diagnosis-related groups …, 2011 - researchgate.net
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 …

[PDF][PDF] DRG-based hospital payment: Intended and unintended consequences

F Cots, P Chiarello, X Salvador, X Castells… - … -Related Groups in …, 2011 - academia.edu
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 …

Assessing DRG cost accounting with respect to resource allocation and tariff calculation: the case of Germany

M Vogl - Health economics review, 2012 - Springer
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 …

[PDF][PDF] DRGs and quality: For better or worse

Z Or, U Häkkinen - Diagnosis-Related Groups in Europe: Moving …, 2011 - researchgate.net
Initially, in most European countries, diagnosis-related groups (DRGs) were introduced to
better describe hospital services and to improve the measurement and management of …

Cost accounting to determine prices: how well do prices reflect costs in the German DRG-system?

J Schreyögg, O Tiemann, R Busse - Health Care Management Science, 2006 - Springer
Germany has recently introduced a system of Diagnosis Related Groups (DRGs) to
engender more appropriate resource allocation. The following article describes the German …

[PDF][PDF] Moving towards transparency, efficiency and quality in hospitals: conclusions and recommendations

R Busse, W Quentin - Diagnosis-related groups in Europe: Moving …, 2011 - researchgate.net
Part One of this book has provided comparative information from 12 European countries
about the specific characteristics of their diagnosis-related group (DRG) systems, about how …

Costing practices in healthcare

C Chapman, A Kern, A Laguecir - Accounting Horizons, 2014 - publications.aaahq.org
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 …