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

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

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 example^a
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 surgeries^c	1624	1287
National patient registry	Number of diagnosis (type of surgeries) reported	29	29

^a This is excluding out patient surgery
^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
^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.

ISSN: 1472-6963