Related Experiment Videos
Cost unit accounting based on a clinical pathway: a practical tool for DRG implementation.
1Center of Cardiac Surgery, University of Erlangen-Nuremberg, Erlangen, Germany. richard.feyrer@herz.imed.uni-erlangen.de
The Thoracic and Cardiovascular Surgeon
|October 7, 2005
Summary
Developing a clinical pathway as a cost unit improves hospital accounting accuracy. This method offers advantages over Diagnosis Related Groups (DRG) for strategic financial control.
Area of Science:
- Health Economics
- Hospital Management
- Medical Informatics
Background:
- Reliable cost unit accounting is essential for hospital economic survival.
- Defining appropriate cost units is critical for effective financial management in healthcare.
Purpose of the Study:
- To develop and evaluate a clinical pathway as a cost unit for hospital accounting.
- To compare the effectiveness of clinical pathways against Diagnosis Related Groups (DRG) for cost management.
Main Methods:
- A modular concept was used to develop a clinical pathway for elective coronary artery bypass grafting.
- Process algorithms were visualized using CorelTM iGrafix Process 2003.
- Pathway costing was based on detailed process cost records and financial evaluation.
Main Results:
- A structured clinical pathway for coronary artery bypass grafting was created with associated cost calculations.
- Clinical pathway costing demonstrated advantages over DRG or clinical case-based accounting.
- Minimal variance in diagnoses and procedures within the pathway led to homogeneous resource consumption.
Conclusions:
- Clinical pathways offer a more accurate and homogeneous basis for cost unit accounting compared to DRG.
- Utilizing clinical pathways as cost units significantly enhances their value as strategic control instruments in hospitals.