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Health Care Management Science

, Volume 9, Issue 3, pp 243–250 | Cite as

Cost accounting methodologies in price setting of acute inpatient services in Hungary

  • Peter GaalEmail author
  • Nóra Stefka
  • Júlia Nagy
Article

Abstract

On the basis of documentary analysis and interviews with decision makers, this paper discusses the cost accounting methodologies used for price setting of inpatient services in the Hungarian health care system focusing on sector of acute inpatient care, which is financed through the Hungarian adaptation of Diagnosis Related Groups since 1993. Hungary has a quite sophisticated DRG system, which had a deep impact on the efficiency of the acute inpatient care sector. Nevertheless, the system requires continuous maintenance, where the cooperation of hospitals, as well as the minimisation of political influence are critical success factors.

Keywords

Price setting Inpatient care Cost accounting Health services financing Hungary 

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Copyright information

© Springer Science + Business Media, LLC 2006

Authors and Affiliations

  1. 1.Health Services Management Training CentreSemmelweis UniversityBudapestHungary

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