Auszug
Bei Definition und Beurteilung muss genau berücksichtigt werden, worauf sich die Kostenbelastung bezieht. So sind Kosten für das Krankenhaus solche, für die das Krankenhaus belastet wird. Bei der Berechnung sind z. B. keine Preise (z. B. Preis eines Arzneimittels nach der Roten Liste) zu veranschlagen, da sie in der Regel nicht den realen Kosten entsprechen. Ebenfalls muss genau definiert werden, was bei einer Kostenerfassung mit einbezogen ist (etwa übergreifende Kosten, wie anteilige Personalkosten oder Entsorgungskosten etc.).
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Moerer, O., Burchardi, H. (2008). Ökonomie und Vergütung. In: Burchardi, H., Larsen, R., Kuhlen, R., Jauch, KW., Schölmerich, J. (eds) Die Intensivmedizin. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-540-72296-0_10
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