Zasady rachunku kosztów niemieckich szpitali na potrzeby wyceny świadczeń zdrowotnych
The principles of cost accountingin german hospitals for the valuationof medical services

Summary/Abstract: The financing system of health care in Germany is based on Diagnosis Related Groups (DRG). In such a situation the cost information obtained from the hospitals should be an important factor that is used to set prices of medical services. In Germany the group of hospitals is involved in the process of valuation of DRG categories on the central levels. They are obliged to use the special methods of cost calculation on the patient level. The following article describes the characteristics of cost accounting system which should be applied in German hospitals that supply cost information for valuation of medical services on the central level. The objective of this paper is to describe and analyse all phases and steps of the procedure of cost accounting system in mentioned hospitals.

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