The role of cost accounting in a DRG-based system
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چکیده
On December 21st 2007, the Swiss Federal Parliament passed the new financing of hospital care through a DRGbased performance payment system (SwissDRG). The new financing method is due to come into force on January 1st 2012 and hospitals are now facing the challenge of adapting their cost accounting systems to support both the tariff negotiation process with health insurers and the internal strategic management process, thus providing useful and detailed information to hospital managers.
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