Skip to main content

Table 1 Overview of cost account data

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

Organisational unit for cost accounts Region In patient activity* Out patient activity* Direct costs Indirect costs Total ratebased costs Number of clinical department/function cost centers Level 1 support cost centers Level 2 support cost centers Level 3 support cost centers Level 4 support cost centers Total support cost centers Method applied in allocation of support costs
1 A 115644 819123 5,176,250,045 1,763,911,170 6,940,161,215 216 1 7 20 15 43 Direct method mixed with stepdown method
2 A 83285 348775 2,179,057,665 762,969,006 2,942,026,671 87 1 3 15 1 20 Direct method mixed with stepdown method
3 A 64404 367688 1,890,066,586 740,352,723 2,630,419,309 72 1 3 11 1 16 Stepdown method
4 A 8822 45031 316,528,965 121,973,705 438,502,670 46 1 1 6 - 8 Stepdown method
5 A 115646 770421 3,655,509,804 1,110,991,198 4,766,501,002 111 1 1 18 2 22 Stepdown method
6 A 81151 296014 1,969,489,090 585,319,321 2,554,808,411 100 1 2 2 2 7 Stepdown method
7 B 238620 929026 862,207,044 317,394,975 1,179,602,019 56 1 2 4 - 7 Stepdown method
8 B 2,635,142,417 679,531,497 3,314,673,914 112 2 2 3 - 7 Stepdown method
9 B 2,033,639,571 602,379,841 2,636,019,413 71 1 2 6 9 18 Stepdown method
10 B 632,358,533 256,457,460 888,815,993 66 1 2 1 2 6 Stepdown method
11 C 107418 876507 5,339,372,658 1,496,903,856 6,836,276,514 125 1 3 5 4 13 Stepdown method
12 C 47601 282060 1,382,763,888 449,469,928 1,832,233,815 98 1 3 6 1 11 Direct method mixed with stepdown method
13 C 40655 293221 1,389,776,166 430,673,637 1,820,449,803 148 1 6 5 3 15 Stepdown method
14 C 55374 546770 2,582,136,383 725,974,575 3,308,110,958 120 1 11 15 5 32 Stepdown method
15 D 34454 151967 777,340,559 250,465,965 1,027,806,524 70 1 4 4 3 12 Stepdown method
16 D 52145 145257 1,849,812,191 519,074,864 2,368,887,055 53 1 3 3 1 8 Direct method only
17 D 100258 721965 5,239,508,199 1,419,808,520 6,659,316,720 123 2 8 11 2 23 Direct method mixed with stepdown method
18 D 49959 311920 1,969,438,664 574,918,325 2,544,356,989 147 1 6 7 1 15 Stepdown method
19 D 38374 146224 895,180,535 263,187,295 1,158,367,830 88 1 6 8 2 17 Direct method mixed with stepdown method
20 E 114186 650301 5,944,017,002 1,937,397,089 7,881,414,091 291 1 17 22 25 65 Stepdown method