Jednorodne grupy pacjentów w rachunku kosztów i wyników szpitala
Diagnosis-related groups in hospital’s costs and results account
Author(s): Małgorzata MacudaSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: cost accounting; costs and results account; Diagnosis-Related Groups; hospital
Summary/Abstract: Financing healthcare services in Poland is carried out using Diagnosis-Related Groups (DRGs). The purpose of this article is to present and analyze the current role of DRGs in hospital’s costs and results account. The conclusions from the assessment of the current state encouraged the author to propose the use of Diagnosis-Related Groups in a wider range, in particular regarding the stream of costs.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2014
- Issue No: 343
- Page Range: 376-385
- Page Count: 10