["Activity based costing" in radiology].
BACKGROUND
The introduction of diagnosis related groups for reimbursement of hospital services in Germany (g-drg) demands for a reconsideration of utilization of radiological products and costs related to them.


METHODS
Traditional cost accounting as approach to internal, department related budgets are compared with the accounting method of activity based costing (ABC). The steps, which are necessary to implement ABC in radiology are developed.


CONCLUSIONS
The introduction of a process-oriented cost analysis is feasible for radiology departments. ABC plays a central role in the set-up of decentralized controlling functions within this institutions. The implementation seems to be a strategic challenge for department managers to get more appropriate data for adequate enterprise decisions. The necessary steps of process analysis can be used for other purposes (Certification, digital migration) as well.
Klose
K J
KJ
Klinik für Strahlendiagnostik, Medizinisches Zentrum für Radiologie, Philipps-Universität Marburg, Baldingerstrasse, 35033 Marburg.
Böttcher
J
J
D002017:Budgets / Q000706:statistics & numerical data; D003365:Costs and Cost Analysis / Q000706:statistics & numerical data; D003953:Diagnosis-Related Groups / Q000191:economics*; D005376:Financial Management / Q000191:economics*; D005858:Germany; D017721:Hospital Costs / Q000706:statistics & numerical data; D006785:Hospitals, University / Q000191:economics; D006801:Humans; D018803:Models, Economic; D009313:National Health Programs / Q000191:economics*; D011872:Radiology Department, Hospital / Q000191:economics* / Q000706:statistics & numerical data