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Kierunki rozwoju serwisu „Statystyka Jednorodnych Grup Pacjentów” Narodowego Funduszu Zdrowia

100%
Iltchev P.
Zarządzanie i Finanse
|
2012
|
vol. 1
|
issue 2
437-447
EN
This article aims to provide directions to improve how statistical information related to Diagnostic Related Groups (DRG) published on the National Health Fund web-site. The following methods has used: analysis and modeling of decision making, building data models, metadata analysis, data cleansing and transformation. The first part analyzes the financing of hospitals from the National Health Fund. The second part presents the essence of DRG, and the third focuses attention on possible directions for improvement website "Statistics DRG", conducted by the NHF.
2
Content available remote

Zastosowanie Jednorodnych Grup Pacjentów (JGP) w controllingu

100%
Iltchev P.
Zarządzanie i Finanse
|
2012
|
vol. 1
|
issue 2
449-459
EN
This article aims to present the application of Diagnosis Related Groups (DRGs) in hospital controlling. The paper shows the role of DRG in the analysis related to the optimization of hospital costs. The first part presents the DRG system and the development of cost accounting. The second part presents cost management, and the third focuses attention on the use of DRG in the hospital controlling. The following methods are used: literature survey, case studies, analysis of decision making process in control-ling.
3
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Diagnosis-related group prospective payment system in Poland – costs versus tariffs: the case of inguinal hernia

88%
Macuda M.
Nauki o Finansach
|
2018
|
issue vol. 23 no. 3
102-110
EN
In the last 20 years many OECD countries have adopted some form of diagnosis-related group (DRG) prospective payment system to reimburse hospitals. In Poland, hospitals are also paid fixed prices, imposed by Narodowy Fundusz Zdrowia (NFZ) according to DRG, for patients treated. The aim of this paper is to calculate, analyze and compare the costs of patient conditions within the same DRG (F72 – inguinal hernia), collate these costs and the reimbursement from NFZ with the purpose of determining the net profit and then check if it matches bigger research samples. In order to realize the aim of the paper, a comparative and a content analysis of medicals documents and financial data were adopted, and Student’s t-test was performed. The Shapiro-Wilk test was applied to confirm the correctness of the research sample. The results revealed that the reimbursement for costs related to inguinal hernia treatment covers the costs of 90% of patient conditions from the research sample.
4

Wynik na podstawowej działalności operacyjnej szpitala

63%
Orliński R., Niestrata-Ortiz M.
Studia Ekonomiczne
|
2016
|
vol. 285
171-180
PL
Podstawowa działalność operacyjna szpitala to realizacja świadczeń zdrowotnych na rzecz pacjentów. Specyfika działalności szpitala polega na tym, że świadczenia realizowane są na rzecz pacjentów, a płatnikiem jest instytucja (NFZ) rozliczająca świadczenia w ramach ubezpieczenia zdrowotnego. Rozliczenia oparte są na systemie JGP. Celem artykułu jest przedstawienie rozliczenia wyniku operacyjnego na przykładzie badanego szpitala. Wynik operacyjny podlega korygowaniu pozostałymi przychodami i kosztami operacyjnymi, finansowymi oraz zyskami i stratami nadzwyczajnymi, lecz najważniejszy jest wynik na działalności podstawowej operacyjnej, bo to on przedstawia kondycję i rentowność szpitala. W artykule wykorzystano wyniki badań własnych autorów.
EN
The basic operating activity of a hospital is health service provision for its patients. A hospital is unique as a business entity since the payments for its services are provided by the National Health Fund (NFZ) as part of the health insurance system. The financial settlements are based on the JGP (also known as the Diagnosis-Related Groups, DRG). The aim of the article is to illustrate a profit on sale settlement using the hereby described hospital as an example. Profit on sale is influenced by other operational incomes and costs, financial incomes and costs, as well as extraordinary gains and losses. However, the most important figure is the profit from the basic operating activity as it demonstrates the status and rentability of a hospital. The results and data used in the present article were collected by the authors.
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