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.
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