[Necessity and problems with case-related costing for intensive care patients].

To evaluate whether a German refined diagnosis-related groups (GR-DRGs)-based reimbursement of hospitals/departments covers costs per case, total cost per case accounting is necessary. The aim of the present paper is to delineate the necessity and problems with costs per case accounting for intensive care medicine. The new performance category 8-980 "complex intensive care treatment", in force from 2005 onwards, was integrated into the OPS catalogue to document intensive care work. Whether this will lead to more achievement-oriented cost accounting, has to be demonstrated by the calculations of the institute for reimbursement in hospitals. Basic financing of hospital allowance on a daily basis should be supplemented by extra charges due to analytical concepts of personnel share and to cost-consuming organ replacement procedures. This might lead to a more achievement-oriented cost accounting per case in the ICU.