From centralized DRG costing to decentralized TDABC-assessing the feasibility of hospital cost accounting for decision-making in Denmark
From centralized DRG costing to decentralized TDABC-assessing the feasibility of hospital cost accounting for decision-making in Denmark (BMC).
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 accounting practices and their applicability towards a newly establish value-based agenda with a focus on patient-level cost data.
[...]
Conclusions
The findings raise concerns about the cost accounts’ ability to provide valid
information in healthcare decision-making due to a lack of transparency and
obvious variances that distort budgets and production-value estimates.
[...] Thus, for hospitals to become more cost efficient, a substantially
more detailed clinically bottom-led cost account system is essential to
provide better information for prioritization in health.
Quelle: BMC, 18.08.2021
