[Diagnosis related groups and cost by service: an approach to analytic accounting in ophthalmology].
OBJECTIVE
To establish the annual cost of the Ophthalmology Service in <<La Mancha-Centro>> Hospital, according to its admission activity. Our last objective is to publish the management terms in our ophthalmology specialty.


METHODS
We have done a one year analytic study of 766 patients classified into Diagnosis Related Groups (DRGs) in relation to the annual cost of this activity in our service.


RESULTS
We have determined the annual cost of our service as well as the DRGs of the studied sample. The most frequent DRG was number 39 (crystalline procedures), 65% of the sample. We have obtained an average stay lower than the national average stay in each group.


CONCLUSIONS
At present, this systematic study and evaluation of annual cost in our specialty is a necessity because it permits a correct future planning by ordering the main objectives, a better use of resources and to know the impact of the service in the economy of the hospital. The modern hospital is a service company and not relating the assistential quality with the cost may cause a crisis of the Health National System.
Martínez Sanz F
Complejo Hospitalario "La Mancha-Centro", Alcázar de San Juan, España.
González Del Valle F
Cabanillas Sabio F
Muñoz Torres J
D000066:Accounting; D003953:Diagnosis-Related Groups / Q000191:economics* / Q000592:standards; D004180:Direct Service Costs; D005568:Forms and Records Control; D006801:Humans; D009885:Ophthalmology / Q000191:economics*; D013030:Spain