HOSPODKOVÁ P., K. BAUER a E. URBÁNKOVÁ
Ekonomie ve zdravotnictví. 2018,
The current DRG reimbursement system tends to create a disproportion between costs incurred at the level of the healthcare provider and reimbursement from the insurer. One of the basic prerequisites for effi cient management of the healthcare facility is the control of this balance, which is based on systematic cost management and continuous monitoring using appropriate calculation systems. The application of the Activity Based Costing method to diagnosis K35.3 (acute appendicitis with localized peritonitis) points to the difference in cost items within the same DRG group and provides valuable managerial information. The costing calculation for the purpose of this study was at the level of two healthcare facilities for which there is a comparable basic matrix of costs and activities, but a different basic rate on the reimbursement side and a different cost value entering the calculation. A sample of 148 patients found that there was, on the one hand, the difference between the actual costs incurred and the reimbursement from the payer, and that this discrepancy varies for the two monitored workplaces.
Activity Based Costing, acute appendicitis with localized peritonitis, effective resources allocation, cost of the treatment process