A cost-allocation system applied to dutch hospitals
1992
European Journal of Operational Research
3
58
393-403
Journal_Article
Costs_and_Cost_Analysis||Information_Management
Decision_support_systems||Functions_and_equations
Tactical
Yes
Yes
Article Link
Verheyen, P. A., & Nederstigt, P. F. P. M. (1992). A cost-allocation system applied to Dutch hospitals. [Journal Article]. European Journal of Operational Research, 58(3), 393-403. doi: 10.1016/0377-2217(92)90070-p
This article contains a complete analysis of a patient-based cost-information system. We have incorporated an extended hospital cost-allocation system and the adjusted clinical DRG system, (DRG = Diagnosis Related Groups) into an integrated hospital cost-information system for both in- and outpatient. This method is sufficiently aggregated for economic analysis and also specific for medical physicians and therefore useful for internal budgeting. The analysis is applied to three Dutch general hospitals. A comparison of the treatment and cost profiles of clinical patients and ambulatory patients is given. The results are important as a decision-supporting system for the allocation of inputs.