DRG 1 | DRG 2 | DRG 3 | DRG.. | DRG n-2 | DRG n-1 | DRG n | ||
---|---|---|---|---|---|---|---|---|
Revenues | x1⋅d1 | x2⋅d2 | x3⋅d3 | … | xn-2⋅dn-2 | xn-1⋅dn-1 | xn⋅dn | |
– | Direct Cost | x1⋅a1 | x2⋅a2 | x3⋅a3 | … | xn-2⋅an-2 | xn-1⋅an-1 | xn⋅an |
= | Contribution I | x1⋅(d1-a1) | x2⋅(d2-a2) | x3⋅(d3-a3) | … | xn-2⋅(dn-2-an-2) | xn-1⋅(dn-1-an-1) | xn⋅(dn-an) |
– | DRG-fixed cost | FD1 | FD2 | FD3 | … | FDn-2 | FDn-1 | FDn |
= | Contribution II | x1⋅(d1-a1)- FD1 | x2⋅(d2-a2)- FD2 | x3⋅(d3-a3)- FD3 | … | xn-2⋅(dn-2-an-2)- FDn-2 | xn-1⋅(dn-1-an-1)- FDn-1 | xn⋅(dn-an)- FDn |
– | department cost | FA1 | … | FAb | ||||
= | Contribution III | x1⋅(d1-a1)- FD1 + x2⋅(d2-a2)- FD2 - FA1 | … | xn-2⋅(dn-2-an-2)-FDn-2 + xn-1⋅(dn-1-an-1)- FDn-1 + xn⋅(dn-an)-FDn – Fab | ||||
– | hospital-fixed cost | FK | ||||||
= | profit/loss | \( \sum \limits_{j=1}^n\left({d}_j-{a}_j\right)\cdot {x}_j-\sum \limits_{j=1}^n{FB}_j-\sum \limits_{p=1}^b{FA}_p- FK \) |