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Table 3 overview of one department/functions from two different cost accounts

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

Data source   University Hospital example Regional Hospitals example
Cost accounts Total costs DKK 6,659,327,305 DKK 7,881,414,091
Cost accounts Function detailed entries (items) of direct costs 139 108
  Total hospital entries (items) 11,360 16,876
Eye surgery – department examplea
 Cost accounts Direct costs (see Additional file 2 for details) DKK 45,275,942 (79.16%) DKK 11,679,801 (75.77%)b
 Cost accounts Indirect costs (see Additional file 3 for details) DKK 11,919,420 (20.84%) DKK 3,735,016 (24.23%)
 Cost accounts Total costs for rate setting DKK 57,195,362 DKK 15,414,817
 National patient registry Number of hospitalized surgeriesc 1624 1287
 National patient registry Number of diagnosis (type of surgeries) reported 29 29
  1. a This is excluding out patient surgery
  2. b In this region, eye implant surgeries are separated out. These costs are only labelled as direct costs with the amount of DKK 3,542,488
  3. c Surgery categories with less than 5 patients are not included in these numbers due to the Danish Data Protection Act. Thus, the numbers would higher.