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

Table 2 cost mapping

COST MAPPING	Service/administrative costs	L1: Regional admin costs L2: Common costs Administration Centre administration L3: Replacement corps Technical department Kitchen Cleaning Laundry L4: Clinical support dept. e.g. Immunological dept. Patient Hotel
COST MAPPING	Final Cost Centre: clinical departments or functions	Hospital departments often divided into - Outpatient - Admissions (Beds) - Intensive care - Surgery

ISSN: 1472-6963