Instruments of management accounting in german hospitals - potentials for competitive advantage and status quo

• Published in: Gesundheitswesen (Bundesverband der Ärzte des Öffentlichen Gesundheitsdienstes (Germany)) Vol. 73; no. 3; p. e51
• Main Authors: Berens, W, Lachmann, M, Wömpener, A
• Format: Journal Article
• Language: German
• Published: Germany 01.03.2011
• Subjects: Accounting - methods; Accounting - utilization; Critical Pathways - utilization; Germany; Hospital Administration - economics; Hospital Administration - methods; Hospital Administration - statistics & numerical data; Germany
• ISSN: 1439-4421
• DOI: 10.1055/s-0030-1251970

The aim of this study is to provide an analysis of the status quo for the usage of instruments of management accounting in German hospitals. 600 managing directors of German hospitals were asked to answer a questionnaire about the usage of management accounting instruments in their hospitals. We obtained 121 usable datasets, which are evaluated in this study. A significant increase in the usage of management accounting instruments can be observed over time. The respondents have an overall positive perception of the usage of these instruments. Cost accounting and information systems are among the most widely used instruments, while widely discussed concepts like the balanced scorecard or clinical pathways show surprisingly low usage rates.