[Comparison of time-oriented cost accounting catalogs to control a department of radiology].
OBJECTIVE
Within a hospital, the radiology department has taken over the role of a cost center. Cost accounting can be applied to analyze the costs for the performance of services. By assigning the expenditures of resources to the service, the cash value can directly be distributed to the costs of equipment, material and rooms. Time-oriented catalogs of services are predefined to calculate the number of the employees for a radiology department. Using our own survey of time data, we examined whether such catalogs correctly represent the time consumed in a radiology department. Only services relevant for the turnover were compared.


METHODS
For 96 primary radiological services defined by the score-oriented German fee catalog for physicians (Gebuhrenordnung fur Arzte), a ranking list was made for the annual procedures in descending frequency order. According to the Pareto principle, the 11 services with the highest frequency were chosen and the time consumed for the technical and medical services was collected over a period of 2 months. This survey was compared with the time-oriented catalogs TARMED and EBM 2000plus.


RESULTS
The included 11 relevant radiological services represented 80.3 % of the annual procedures of our radiology department. When comparing the technical services between the time-oriented catalogs and our own survey, TARMED gives a better description of the time consumed in 7 of the 11 services and EMB 2000plus in 3 services. When comparing the medical services, TARMED gives a better description of the time consumed in 6 of the 11 services and EBM 2000plus in 4 services. When averaging all the radiological services, TARMED overestimates the current number of physicians necessary for primary reading by a factor of 10.0 % and EBM 2000plus by a factor of 2.6 %.


CONCLUSIONS
As to the time spent on performing the relevant radiological services, TARMED is slightly superior to describe the radiology department of a hospital than EBM 2000plus. For calculating the number of physicians necessary for primary reading, EBM 2000plus is superior to TARMED.
Hackländer
T
T
Klinik für Radiologie, HELIOS-Klinikum Wuppertal. thacklaender@wuppertal.helios-kliniken.de
Mertens
H
H
Cramer
B M
BM
D000066:Accounting / Q000379:methods*; D003365:Costs and Cost Analysis; D003625:Data Collection; D005251:Fees, Medical; D005858:Germany; D006801:Humans; D011872:Radiology Department, Hospital / Q000191:economics* / Q000458:organization & administration*; D016008:Statistical Distributions; D013997:Time Factors; D000078329:Workforce