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From centralized DRG costing to decentralized TDABC-assessing the feasibility of hospital cost accounting for decision-making in Denmark

BACKGROUND: The objective is to examine hospital cost accounts to understand the foundation upon which healthcare decisions are based. More specifically, the aim is to add insights to accounting practices and their applicability towards a newly establish value-based agenda with a focus on patient-le...

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Detalles Bibliográficos
Autores principales: Malmmose, Margit, Lydersen, Jogvan Pauli
Formato: Online Artículo Texto
Lenguaje:English
Publicado: BioMed Central 2021
Materias:
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC8371815/
https://www.ncbi.nlm.nih.gov/pubmed/34407827
http://dx.doi.org/10.1186/s12913-021-06807-4