Title: Conception of a cost accounting model for doctors' offices

Authors: Bernd Britzelmaier, Brigitte Eller

Addresses: Hochschule Pforzheim, Tiefenbronner Str. 65, D-75175 Pforzheim, Germany. ' Institute for Information Systems, Liechtenstein University of Applied Sciences, Furst Franz Josef Strasse, FL-9490 Vaduz, Liechtenstein

Abstract: Physicians are required, due to economical, financial, competitive, demographical and market-induced framework conditions, to pay increasing attention to the entrepreneurial administration of their offices. Because of restructuring policies throughout the public health system - on the grounds of increasing financing problems - more and better transparency of costs will be indispensable in all fields of medical activities in the future. The more cost-conscious public health insurance institutions or other public health funds will need professional cost accounting systems, which will provide, for minimum maintenance expense, standardised basis cost information as a device for decision.

Keywords: e-healthcare; data model; conceptual model; cost accounting; activity-basis costing; ABC; performance standards; workflow management; electronic healthcare.

DOI: 10.1504/IJEH.2004.005867

International Journal of Electronic Healthcare, 2004 Vol.1 No.2, pp.199 - 209

Published online: 23 Dec 2004 *

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