Measuring Diagnosis and Patient Profitability in Healthcare : Economics vs Ethics

• Autorzy: Boris Popesko , Petr Novák
• Języki publikacji: EN

Abstrakty

EN

This paper focuses on issues relating to gauging profitability under circumstances in Czech healthcare organizations. At present, the trend in healthcare management is for more frequent utilization of advanced economic and cost accounting tools. These qualitatively improve the decision-making process in healthcare establishments, as well as aiding provision of accurate data on the cost and revenue of the outputs of hospital organizations, such as the various diagnoses and types of patients. Herein the authors present analysis of the profitability of such patient and diagnose-types (DRG) in selected hospital departments of Czech regional hospital. Revenue from insurance payments is compared with costs calculated via the Activity-Based Costing method so as to discern more accurately the proceeds of a given DRG and patient. The results of the study highlighted crucial differences between the income generated by individual cost objects (i.e. patients and DRGs). Utilizing such information could greatly benefit decision-making and enhance cost effectiveness of the hospital services. However, any healthcare establishment worldwide is strictly curtailed in this by the ethical standards it must uphold when making decisions on potentially raising profitability. The final part of the study discusses the findings of the profitability analysis performed by the authors in the given context of general healthcare organizations management. (original abstract)

Słowa kluczowe

EN

Health care; Hospital service; Enterprise management; Health costs; Activity Based Costing (ABC)

PL

Opieka zdrowotna; Szpitalnictwo; Zarządzanie przedsiębiorstwem; Koszty ochrony zdrowia; Rachunek kosztów działań

• Czasopismo: Economics & Sociology
• Rocznik: 2015
• Tom: 8
• Numer: nr 1
• Strony: 234--245

Twórcy

autor

Boris Popesko

• Tomas Bata University in Zlín, Czech Republic

autor

Petr Novák

• Tomas Bata University in Zlín, Czech Republic

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Identyfikatory

DOI

10.14254/2071-789X.2015/8-1/18