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Measuring diagnosis and patient profitability in healthcare: Economics vs ethics

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dc.title Measuring diagnosis and patient profitability in healthcare: Economics vs ethics en
dc.contributor.author Popesko, Boris
dc.contributor.author Novák, Petr
dc.contributor.author Papadaki, Šárka
dc.relation.ispartof Economics and Sociology
dc.identifier.issn 2071-789X Scopus Sources, Sherpa/RoMEO, JCR
dc.date.issued 2015
utb.relation.volume 8
utb.relation.issue 1
dc.citation.spage 234
dc.citation.epage 245
dc.type article
dc.language.iso en
dc.publisher Centre of Sociological Research
dc.identifier.doi 10.14254/2071-789X.2015/8-1/18
dc.relation.uri http://www.economics-sociology.eu/?321,en_measuring-diagnosis-and-patient-profitability-in-healthcare-economics-vs-ethics
dc.subject healthcare organization en
dc.subject hospital profitability en
dc.subject costing en
dc.subject hospital management en
dc.subject Activity-Based Costing en
dc.subject patient cost en
dc.description.abstract Th is paper focuses on issues relating to gauging profi tability under circumstances in Czech healthcare organizations. At present, the trend in healthcare management is for more frequent utilization of advanced economic and cost accounting tools. Th ese qualitatively improve the decision- making process in healthcare establishments, as well as aiding provision of accurate data on the cost and revenue of the outputs of hospital organizations, such as the various diagnoses and types of patients. Herein the authors present analysis of the profi tability of such patient and diagnose- types (DRG) in selected hospital departments of Czech regional hospital. Revenue from insurance payments is compared with costs calculated via the Activity-Based Costing method so as to discern more accurately the proceeds of a given DRG and patient. Th e results of the study highlighted crucial diff erences between the income generated by individual cost objects (i.e. patients and DRGs). Utilizing such information could greatly benefi t decision-making and enhance cost eff ectiveness of the hospital services. However, any healthcare establishment worldwide is strictly curtailed in this by the ethical standards it must uphold when making decisions on potentially raising profi tability. Th e fi nal part of the study discusses the fi ndings of the profi tability analysis performed by the authors in the given context of general healthcare organizations management. © 2015, Economics and Sociology. All rights reserved. en
utb.faculty Faculty of Management and Economics
dc.identifier.uri http://hdl.handle.net/10563/1005235
utb.identifier.obdid 43873339
utb.identifier.scopus 2-s2.0-84936752306
utb.identifier.wok 000365357100019
utb.source j-scopus
dc.date.accessioned 2015-08-14T09:26:14Z
dc.date.available 2015-08-14T09:26:14Z
dc.rights Attribution 3.0 International
dc.rights.uri http://creativecommons.org/licenses/by/3.0/
dc.rights.access openAccess
utb.contributor.internalauthor Popesko, Boris
utb.contributor.internalauthor Novák, Petr
utb.contributor.internalauthor Papadaki, Šárka
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