BFuP; Betriebswirtschaftliche Forschung und Praxis

Investigating Accounting Issues and Incentives in a Drg-Setting

This article describes US accounting research inspired by the US Medicare system's adoption of a DRG based prospective reimbursement system (PPS) in 1983. This paper describes research questions and insights gained from studying the PPS implementation. Each topic is followed by a brief synopsis of its potential relevance for the German DRG-system, as well as some suggestions for further research. The DRG system implemented in Germany in 2002, while in some ways similar to the system implement...

Gestaltung von Verrechnungspreisen Im Krankenhaus: Anforderungen, Probleme Und Lösungsansätze Im Kontext Der Drgs*)

This study looks at sliding average prices in hospitals, average prices that support cost-conscious behavior in the context of diagnosis related groups.

Optimierung Des Leistungsprogramms Eines Akutkrankenhauses - Neue Herausforderungen Durch Ein Fallpauschaliertes Vergütungssystem

The introduction of Diagnosis Related Groups as basis of a remuneration system in acute hospitals makes possible optimal application of the support of specialized processes of integration. This is discussed in terms of an available work of linear programming.

Spezialisierungs- Und Selektionsanreize Fester Krankenhausbudgets 1993-2002: Eine Empirische Analyse

This study examines information-economic results for the incentive effects of hospital budgets existing since 1993. On basis of a Principal-agent relationship between hospital and leading physicians, first two empirically testable hypotheses are examined in terms of specialization, along with the influence of cost-relevance and patient risk.

Buchbesprechung

Langfristiger Vermögensaufbau Mit Risikoneutralen Hedge-Fonds-Strategien. Optimales Wertpapiermanagement Für Die Altersvorsorge

Langfristiger Vermogensaufbau mit risikoneutralen Hedge-FondsStrategien. Optimales Wertpapiermanagement fur die Altersvorsorge, by Hellmut D Scholtz, is reviewed.

Abhandlungen

Wertmanagement Im Krankenhaus

While value management aligned with the interests of the firm's capital funds providers is common in other industries, such value management alignment in the hospital industry is rare. This contribution looks at what concepts of value management can be applied to the hospital industry.