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 …

The aim of this article is to assess the cost accounting solutions that are used currently in
Polish hospitals. The evaluation covered three main areas that require cost data …

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 …

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

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

Objectives Progress towards universal health coverage (UHC) requires evidence-based
policy including good quality cost data systems. Establishing these systems can be complex …

The objective of this paper is to provide a description and analysis of the main costing and
pricing (reimbursement) systems employed by hospitals in the Spanish National Health …

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

The new French case-mix system of hospital payment was adopted in 2004 for public
hospitals and in March 2005 for private-for-profit hospitals. Implementing this reform requires …