Abstract
The present study investigates in what way transfer pricing can be introduced into a hospital and what effects this has on efficiency. An empirical evaluation is carried out, taking as an example the transfer pricing of the anaesthesia services in the University Hospital Hamburg-Eppendorf (UKE) in Germany, which was introduced at the beginning of 2001. The empirical analysis includes the anaesthesia data of more than 60,000 operations in the period from 2000 to 2002. The main result of this study is that an improvement in the efficiency of the operating surgeons could be measured after the introduction of transfer pricing for anaesthesia services. However, the empirical analysis leads to partly inconsistent findings.
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