title: [Evaluating the cost effectiveness of an ENT clinic by the physician. Development of a special cost and proceeds overview].
abstract: The realization of expense and proceeds-correctional measures in the area of medicine is a current problem caused by the lack of transparency of medical costs. The responsibility and the influence on management success is increasingly assigned on the head physicians. The concerning people should be informed about the economic status of their clinic. Only on this precondition selective and efficient measures are possible. Within the scope of a project in three different ENT-clinics, a special system of expense and proceeds-survey was developed using the existing cost accounting of the hospital. This survey enables the physician to estimate the economic efficiency and weakness of his clinic. After providing four auxiliary tables, it is possible to get a global view on the expenses and proceeds which are relevant for the physician. This method will allow to find the reasons for low rentability using different options of calculation. Systematic control of medical-economic processes will be considerably simplified for the physicians.
authors.affiliation: Universitäts-HNO-Klinik Essen.
authors.forename: J
authors.initials: J
authors.lastname: Klask
authors.forename: A
authors.initials: A
authors.lastname: Schmelzer
mesh_terms: D003362:Cost-Benefit Analysis; D005858:Germany; D017722:Hospital Charges / Q000706:statistics & numerical data*; D017721:Hospital Costs / Q000706:statistics & numerical data*; D006782:Hospitals, Special / Q000191:economics*; D006801:Humans; D010036:Otolaryngology / Q000191:economics*; D010348:Patient Care Team / Q000191:economics