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Cost and reimbursement analysis of selected hospital diagnoses via activity-based costing

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dc.title Cost and reimbursement analysis of selected hospital diagnoses via activity-based costing en
dc.contributor.author Popesko, Boris
dc.contributor.author Papadaki, Šárka
dc.contributor.author Novák, Petr
dc.relation.ispartof E+M Ekonomie a Management
dc.identifier.issn 1212-3609 Scopus Sources, Sherpa/RoMEO, JCR
dc.date.issued 2015
utb.relation.volume 18
utb.relation.issue 3
dc.citation.spage 50
dc.citation.epage 61
dc.type article
dc.language.iso en
dc.publisher Technická univerzita v Liberci
dc.identifier.doi 10.15240/tul/001/2015-3-005
dc.relation.uri http://www.ekonomie-management.cz/archiv/vyhledavani/detail/1262-cost-and-reimbursement-analysis-of-selected-hospital-diagnoses-via-activity-based-costing/
dc.subject Costing en
dc.subject hospital management en
dc.subject Activity-Based Costing en
dc.subject patient cost en
dc.description.abstract Accurately estimating the cost and reimbursement of individual patients and groups of diagnoses has featured in numerous research studies in recent decades. The ever increasing cost of healthcare services, in contrast with the limited resources available, means hospitals have to utilize more advanced management and economics tools in order to boost their efficiency. Detailed and accurate cost-related information could result in superior decision-making and better resource utilization. The accuracy of calculating costs depends on the costing method used, with traditional methods often giving rise to inaccurate cost allocation. The study presents analysis of the costs and reimbursements of selected DRGs and patients within three particular departments at a Czech regional hospital (ENT, Dermatology and Neonatology). The costs of the given samples of patients were calculated by a custom Activity-Based Costing (ABC) application, comprising a more appropriate approach than a traditional costing method. The ABC methodology applied enables more accurate cost estimation for individual patients and DRGs, also generating a variety of additional cost-related information which could potentially inform any decision-making process. The study discusses the differences between the cost and reimbursement of individual diagnosis groups and cost variances between distinct patients within the each diagnosis, along with the managerial implications of the information obtained. en
utb.faculty Faculty of Management and Economics
dc.identifier.uri http://hdl.handle.net/10563/1005693
utb.identifier.obdid 43873515
utb.identifier.scopus 2-s2.0-84957604523
utb.identifier.wok 000361504100005
utb.source j-wok
dc.date.accessioned 2015-11-05T11:27:35Z
dc.date.available 2015-11-05T11:27:35Z
dc.description.sponsorship Internal Grant Agency of the Ministry of Health, the Czech Republic, (IGA MZ CR) [NT 12235-3/2011]
dc.rights Attribution-NonCommercial 4.0 International
dc.rights.uri http://creativecommons.org/licenses/by-nc/4.0/
dc.rights.access openAccess
utb.contributor.internalauthor Popesko, Boris
utb.contributor.internalauthor Papadaki, Šárka
utb.contributor.internalauthor Novák, Petr
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