Interne Budgetierung im Krankenhaus unter DRG-Bedingungen

The introduction of a flat-rate payment system in hospitals has increased the importance of strategic performance planning in the budgeting process. It has become necessary to delineate the areas of service that are, firstly, part of the care mandate (and thus mandatory) and, secondly, to identify the services that the hospital can and wants to provide in a revenue-maximizing manner. The aim is to analyze and evaluate the results from a DRG benchmarking project (the initial mapping of service activities under DRG conditions) based on the performance data from the year 2000 within the framework of an internal budgeting process. Based on this analysis, the strategic planning of services and revenues will be conducted, as well as the transferability of these services to existing structures will be examined, and if necessary, a new organizational approach will be developed. The book is aimed at executives and (medical) controllers in the healthcare sector, as well as economists and students of business administration with a focus on health economics or hospital management.