K J Klose1, J Böttcher. 1. Klinik für Strahlendiagnostik, Medizinisches Zentrum für Radiologie, Philipps-Universität Marburg, Baldingerstrasse, 35033 Marburg.
Abstract
BACKGROUND: The introduction of diagnosis related groups for reimbursement of hospital services in Germany (g-drg) demands for a reconsideration of utilization of radiological products and costs related to them. METHODS: Traditional cost accounting as approach to internal, department related budgets are compared with the accounting method of activity based costing (ABC). The steps, which are necessary to implement ABC in radiology are developed. CONCLUSIONS: The introduction of a process-oriented cost analysis is feasible for radiology departments. ABC plays a central role in the set-up of decentralized controlling functions within this institutions. The implementation seems to be a strategic challenge for department managers to get more appropriate data for adequate enterprise decisions. The necessary steps of process analysis can be used for other purposes (Certification, digital migration) as well.
BACKGROUND: The introduction of diagnosis related groups for reimbursement of hospital services in Germany (g-drg) demands for a reconsideration of utilization of radiological products and costs related to them. METHODS: Traditional cost accounting as approach to internal, department related budgets are compared with the accounting method of activity based costing (ABC). The steps, which are necessary to implement ABC in radiology are developed. CONCLUSIONS: The introduction of a process-oriented cost analysis is feasible for radiology departments. ABC plays a central role in the set-up of decentralized controlling functions within this institutions. The implementation seems to be a strategic challenge for department managers to get more appropriate data for adequate enterprise decisions. The necessary steps of process analysis can be used for other purposes (Certification, digital migration) as well.
Authors: A Bauer; J Bauer; M Bauer; K Kelemen; F Voss; J Senges-Becker; S Weretka; H A Katus; R Becker Journal: Herzschrittmacherther Elektrophysiol Date: 2006-03