PMID- 27338267
OWN - NLM
STAT- MEDLINE
DCOM- 20171003
LR  - 20181113
IS  - 1432-2102 (Electronic)
IS  - 0033-832X (Linking)
VI  - 56
IP  - 8
DP  - 2016 Aug
TI  - [Changing the internal cost allocation (ICA) on DRG shares : Example of computed 
      tomography in a university radiology setting].
PG  - 708-16
LID - 10.1007/s00117-016-0121-y [doi]
AB  - BACKGROUND: In hospitals, the radiological services provided to non-privately 
      insured in-house patients are mostly distributed to requesting disciplines 
      through internal cost allocation (ICA). In many institutions, computed tomography 
      (CT) is the modality with the largest amount of allocation credits. OBJECTIVES: 
      The aim of this work is to compare the ICA to respective DRG (Diagnosis Related 
      Groups) shares for diagnostic CT services in a university hospital setting. 
      MATERIALS AND METHODS: The data from four CT scanners in a large university 
      hospital were processed for the 2012 fiscal year. For each of the 50 DRG groups 
      with the most case-mix points, all diagnostic CT services were documented 
      including their respective amount of GOA allocation credits and invoiced ICA 
      value. As the German Institute for Reimbursement of Hospitals (InEK) database 
      groups the radiation disciplines (radiology, nuclear medicine and radiation 
      therapy) together and also lacks any modality differentiation, the determination 
      of the diagnostic CT component was based on the existing institutional 
      distribution of ICA allocations. RESULTS: Within the included 24,854 cases, 
      63,062,060 GOA-based performance credits were counted. The ICA relieved these 
      diagnostic CT services by euro 819,029 (single credit value of 1.30 Eurocent), 
      whereas accounting by using DRG shares would have resulted in euro 1,127,591 (single 
      credit value of 1.79 Eurocent). The GOA single credit value is 5.62 Eurocent. 
      CONCLUSIONS: The diagnostic CT service was basically rendered as relatively 
      inexpensive. In addition to a better financial result, changing the current ICA 
      to DRG shares might also mean a chance for real revenues. However, the 
      attractiveness considerably depends on how the DRG shares are distributed to the 
      different radiation disciplines of one institution.
FAU - Wirth, K
AU  - Wirth K
AD  - Institut fur Klinische Radiologie, Klinikum der Universitat Munchen, 
      Nussbaumstr. 20, 80336, Munchen, Deutschland.
FAU - Zielinski, P
AU  - Zielinski P
AD  - Institut fur Klinische Radiologie, Klinikum der Universitat Munchen, 
      Nussbaumstr. 20, 80336, Munchen, Deutschland.
FAU - Trinter, T
AU  - Trinter T
AD  - Controlling, Klinikum der Universitat Munchen, Marchioninistr. 15, 81377, 
      Munchen, Deutschland.
FAU - Stahl, R
AU  - Stahl R
AD  - Institut fur Klinische Radiologie, Klinikum der Universitat Munchen, 
      Nussbaumstr. 20, 80336, Munchen, Deutschland.
FAU - Muck, F
AU  - Muck F
AD  - Institut fur Klinische Radiologie, Klinikum der Universitat Munchen, 
      Nussbaumstr. 20, 80336, Munchen, Deutschland.
FAU - Reiser, M
AU  - Reiser M
AD  - Institut fur Klinische Radiologie, Klinikum der Universitat Munchen, 
      Nussbaumstr. 20, 80336, Munchen, Deutschland.
FAU - Wirth, S
AU  - Wirth S
AD  - Institut fur Klinische Radiologie, Klinikum der Universitat Munchen, 
      Nussbaumstr. 20, 80336, Munchen, Deutschland. Stefan.Wirth@med.uni-muenchen.de.
LA  - ger
PT  - Journal Article
TT  - Umstellung der internen Leistungsverrechnung (ILV) auf DRG-Anteile : Beispiel der 
      Computertomographie einer universitaren Radiologie.
PL  - Germany
TA  - Radiologe
JT  - Der Radiologe
JID - 0401257
SB  - IM
MH  - Academic Medical Centers/*economics
MH  - Cost Allocation/*economics
MH  - Diagnosis-Related Groups/*economics
MH  - European Union
MH  - Germany
MH  - Insurance, Health, Reimbursement/*economics
MH  - Radiology/*economics
MH  - Tomography, X-Ray Computed/*economics
OTO - NOTNLM
OT  - Comparative study
OT  - Cost allocation
OT  - Diagnosis-related groups
OT  - Hospital management, hospital
OT  - Tomography, spiral computed
EDAT- 2016/06/25 06:00
MHDA- 2017/10/04 06:00
CRDT- 2016/06/25 06:00
PHST- 2016/06/25 06:00 [entrez]
PHST- 2016/06/25 06:00 [pubmed]
PHST- 2017/10/04 06:00 [medline]
AID - 10.1007/s00117-016-0121-y [pii]
AID - 10.1007/s00117-016-0121-y [doi]
PST - ppublish
SO  - Radiologe. 2016 Aug;56(8):708-16. doi: 10.1007/s00117-016-0121-y.