|Current cost account system (DRG foundation)||Recommended cost account system (TDABC)|
|Cost drivers||Gross margins, square meters, number of purchases etc., or negotiated rates||Nursing time, physician time, operating theater time, in-patient days, clinical care units (representing time based measures of the acuity of treatment offered to different types of patients)|
|Activity cost pools||Support departments, clinical departments||Performed activities: consultation, filling documents, registering patient data, hospitalization, hotel services, care (nursing care given)|
|Cost data||Aggregated cost data||Detailed cost data on function level (e.g. salary on professional level)|
Wide national averages:|
Sum of total costs within a function (including overhead) divided with more detailed activity according to points
Resource cost (C) = Ʃ cost / number of activities
Detailed local resource calculations:|
Resource cost (C) = Quantity of resource units (Q) x Price per unit of resource (P)
More specifically becomes:
Actual Costs for patient “i” in episode period “j”:
Cij = c1j*X1ij + c2j*X2ij + c3j*X3ij + … + cNj*XNij
• Xnij = the number of units of resource n consumed by patient i in episode period j.
• Cni = the unit cost of resource n episode period j.