caa a22 4500 467935297 CHVBK 20180406152955.0 cr unu---uuuuu 170328e20060801xx s 000 0 eng 10.1007/s10729-006-9094-0 doi (NATIONALLICENCE)springer-10.1007/s10729-006-9094-0 Cost accounting to determine prices: How well do prices reflect costs in the German DRG-system? [Elektronische Daten] [Jonas Schreyögg, Oliver Tiemann, Reinhard Busse] Germany has recently introduced a system of Diagnosis Related Groups (DRGs) to engender more appropriate resource allocation. The following article describes the German DRG-system and the methodologies used to determine prices. It analyses the extent to which prices, or calculated cost weights, reflect the actual costs incurred by hospitals for their respective services. We reveal that a "compression” of DRG cost weights occurs, and that the data sample used to calculate cost weights is lacking in terms of its representativeness. Although cost data accuracy has improved over the last few years there are still a number of challenges that need to be addressed. Springer Science + Business Media, LLC, 2006 Hospital charges nationallicence Hospital costs nationallicence Hospital information systems nationallicence Financial management nationallicence Accounting nationallicence Diagnosis related groups nationallicence Prospective payment system nationallicence Schreyögg Jonas Department of Health Care Management, Berlin University of Technology, Straße des 17. Juni 145, 10623, Berlin, Germany aut Tiemann Oliver Department of Health Care Management, Berlin University of Technology, Straße des 17. Juni 145, 10623, Berlin, Germany aut Busse Reinhard Department of Health Care Management, Berlin University of Technology, Straße des 17. Juni 145, 10623, Berlin, Germany aut Health Care Management Science Kluwer Academic Publishers 9/3(2006-08-01), 269-279 1386-9620 9:3<269 2006 9 10729 https://doi.org/10.1007/s10729-006-9094-0 text/html Onlinezugriff via DOI 1 research-article jats NATIONALLICENCE 856 40 https://doi.org/10.1007/s10729-006-9094-0 text/html Onlinezugriff via DOI NATIONALLICENCE 700 1- Schreyögg Jonas Department of Health Care Management, Berlin University of Technology, Straße des 17. Juni 145, 10623, Berlin, Germany aut NATIONALLICENCE 700 1- Tiemann Oliver Department of Health Care Management, Berlin University of Technology, Straße des 17. Juni 145, 10623, Berlin, Germany aut NATIONALLICENCE 700 1- Busse Reinhard Department of Health Care Management, Berlin University of Technology, Straße des 17. Juni 145, 10623, Berlin, Germany aut NATIONALLICENCE 773 0- Health Care Management Science Kluwer Academic Publishers 9/3(2006-08-01), 269-279 1386-9620 9:3<269 2006 9 10729 Metadata rights reserved Springer special CC-BY-NC licence nationallicence BK010053 XK010053 XK010000 NATIONALLICENCE NATIONALLICENCE NL-springer