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Table 2 Assessing the G-DRG cost accounting scheme

From: Assessing DRG cost accounting with respect to resource allocation and tariff calculation: the case of Germany

 

Goals of G-DRG introduction

Improving efficiency

Improving transparency

Author’s recommendation

Resource allocation at hospital level

The groundwork

Medium standard/improvements necessary

High standard/small improvements possible

Inclusion of all DRG-relevant costs

Cost-center accounting

High standard

High standard

-

Patient-level costing

Medium standard/improvements necessary

High standard/small improvements possible

Improving key cost drivers and further introduction of TDABC

Tariff calculation at national level

Plausibility checks

High standard/small improvements possible

High standard/small improvements possible

Improving transparency on reasons for calculation errors

Inlier calculation

Low standard/improvements necessary

High standard

Combining normative derivation with the cost outlier concept

The “one hospital” approach

Low standard/improvements necessary

Low standard/improvements necessary

Increasing participation by a lower costing standard parallel to the currentstandard, to reduce participation bias