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用于定价的成本核算:在德国疾病诊断相关分组(DRG)系统中,价格对成本的反映程度如何?

Cost accounting to determine prices: how well do prices reflect costs in the German DRG-system?

作者信息

Schreyögg Jonas, Tiemann Oliver, Busse Reinhard

机构信息

Department of Health Care Management, Berlin University of Technology, Strasse des 17. Juni 145, 10623 Berlin, Germany.

出版信息

Health Care Manag Sci. 2006 Aug;9(3):269-79. doi: 10.1007/s10729-006-9094-0.

DOI:10.1007/s10729-006-9094-0
PMID:17016933
Abstract

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.

摘要

德国最近引入了诊断相关分组(DRG)系统,以实现更合理的资源分配。以下文章介绍了德国的DRG系统以及用于确定价格的方法。它分析了价格或计算得出的成本权重在多大程度上反映了医院为其各自服务实际产生的成本。我们发现DRG成本权重出现了“压缩”情况,并且用于计算成本权重的数据样本在代表性方面存在不足。尽管成本数据准确性在过去几年有所提高,但仍有一些挑战需要应对。

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Eur J Health Econ. 2005 Dec;Suppl(Suppl 1):30-6. doi: 10.1007/s10198-005-0316-z.
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Transfer pricing in hospitals and efficiency of physicians: the case of anesthesia services.
国家层面的诊断相关分组影响:来自德国全面改革医院支付制度的证据。
Eur J Health Econ. 2024 Aug;25(6):1013-1030. doi: 10.1007/s10198-023-01645-z. Epub 2023 Dec 5.
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A Game Model for Medical Service Pricing Based on the Diagnosis Related Groups.基于疾病诊断相关分组的医疗服务定价博弈模型
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