Mowry M M, Korpman R A
J Nurs Adm. 1985 Jul-Aug;15(7-8):29-35.
The assumption underlying diagnosis related group (DRG) reimbursement is that the prospective, diagnosis-determined rates reflect actual costs incurred during a hospital stay. The nursing component represents a significant percentage of the costs associated with a patient's hospital stay. However, a study of actual nursing labor costs for 240 acute care patients in five DRG categories showed that some DRGs vary in daily nursing labor costs up to 500% over the course of a patient's stay. For some DRGs, the patient's DRG classification is not an adequate measure for determining, assigning, or allocating nursing costs within the institution. Hospitals that do not track actual nursing costs risk unanticipated cost overruns for some diagnoses that may have a significant effect on hospital finances.
诊断相关分组（DRG）报销的基本假设是，前瞻性的、由诊断确定的费率反映了住院期间实际发生的费用。护理部分在患者住院相关费用中占很大比例。然而，一项针对五个DRG类别的240名急性护理患者实际护理劳动力成本的研究表明，在患者住院期间，某些DRG的每日护理劳动力成本差异高达500%。对于某些DRG，患者的DRG分类不足以作为在机构内确定、分配或分摊护理成本的衡量标准。不跟踪实际护理成本的医院可能会面临某些诊断出现意外成本超支的风险，这可能会对医院财务产生重大影响。
