Kosten-, Leistungs-, Erlös- und Ergebnisrechnung im Krankenhaus

KLEE accounting explained in an application-oriented manner. Only when the fundamentals of KLEE accounting are implemented and their effects are known can business decisions be made on a solid basis. This book aims to contribute to that. The starting point for cost, performance, revenue, and result accounting in hospitals is the classification of KLEE accounting within accounting, before discussing the conceptual and functional foundations of KLEE accounting. This is followed by explanations of the hospital accounting regulations and the DRG system, as these hospital-specific peculiarities have a significant impact on the design of KLEE accounting. The third chapter provides a detailed treatment of the KLEE accounting approach, starting with how costs should be systematized, the principles of cost recording, and the rules of cost allocation.