Transfer of earnings to the intensive care department, on the basis of the contribution coverage calculation and the internal hospital budgeting system

Abstract

The introduction of a contribution coverage calculation as an instrument for evaluating economic efficiency implies a correct distribution of earnings to the various hospital departments involved in the treatment of the patient. In this connection, special importance attaches to intensive care problems with the implemented systems for earnings distribution are, on the one hand the focus on primary costs resulting in neglect of the internal budgeting system, and on the other a system that rewards the rapid transfer of the patient from the intensive care department. The system presented herein describes a concept that distributes all earnings recorded in the calculation matrix, and thus enables a setting off of costs from the internal budgeting system. At the same time, the lump-sum allocation of earnings to the sections ICU and normal wards ensures that a prolongation of stay in a particular treatment sector offers no incentive in terms of increased earnings.