Overall costs (gross/net principle)
In terms of the Hospital statistics of the Federal Statistical Office:Starting from 2002 the costs of the hospitals are calculated according to the gross principle again. That means, the published costs include also non-inpatient costs (e.g. for research and teaching, outpatient services, elective services). As overall costs the hospital reports therefore gross overall costs. The gross overall costs are the sum of the costs of the hospitals, the costs for the training facilities and (starting from 2007) the expenditure for the training fund. The costs of the hospitals are composed of staff costs (inpatient and non-inpatient costs), material costs (inpatient and non-inpatient costs), interest and similar expenditure as well as taxes. From 1996 to 2001 the costs were determined by the net principle. The net costs did not include non-inpatient costs. Non-inpatient costs are for example costs for staff board and lodging, auxiliary facilities, scientific research and teaching, outpatient services by medical practitioners of the hospital, hospital outpatients' departments, costs for medical practitioner training in teaching hospitals. The different principles to determine the costs do not allow comparisons between the individual cost types. A comparison is only possible, when in the reporting years the same principle was used. Only adjusted costs are comparable across all years. They arise as difference between gross or net overall costs and deductions. The sum of deductions by the net principle is lower than by the gross principle.
Selected information about "Overall costs (gross/net principle)":
Tables:
- Costs per hospital, bed, case (gross principle)
- Costs per hospital, bed, case (net principle, 1996 - 2001)
- Hospitals, costs, e.g. by facility aspects
- Hospitals, costs, e.g. by region
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