Abstract

In Germany, around 1,000,000 people are affected by cirrhosis of the liver, with ascites being a common consequence. Hospitals are caught between the opposing aims of profitability and patient-centered treatment as a result of the increasing compression of services in hospitals and the increasing economization in the healthcare sector. Treatment costs are a crucial starting point for optimizing success and the optimal use of resources, given the restricted revenue flexibility due to established flat charges per case. The goal of this study is to examine the exact cost and income structures for ascites therapy at a university hospital that specializes in liver diseases. The treatment data of 778 patients admitted to the University Hospital Aachen's Department of Internal Medicine III between 2016 and 2019 were retrospectively and anonymously evaluated for this study. The revenue shares of the matrix of cost centers and cost types of the German Diagnosis-Related Groups (G-DRG) system were compared to the revenue shares of the specified services in the context of activity-based costing. Inadequate refinancing was discovered in every area of the therapy process that was investigated. As a result, the treatment of ascites in cirrhosis is currently underrepresented in the DRG system. This is owing to the fact that patients treated at the university hospital have a greater case severity.

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