Nezávislé ocenění hospitalizačních případů Ortopedické kliniky FNB, 1. LF UK a IPVZ a jeho porovnání s oceněním DRG Restart

The aim of this work is to independently cost-evaluate a selected group of hospital cases at the Orthopaedic Clinic of Buloka University Hospital, 1st Faculty of Medicine, Charles University in Prague and IPVZ in 2019 and to compare this valuation with the results of the DRG Restart valuation for the same year. The theoretical part of the thesis focuses on introducing the types of reimbursement, the DRG Restart project and offers an overview of costing methods for managing procedure costs. In the practical part, the choice of the Activity-Based Costing (ABC) method is justified, the calculation of the cost valuation is performed, which is then compared with the results of the DRG Restart valuation, the possible reasons for the differences are discussed, and the two valuations are compared with the revenues represented by the reimbursements from the insurance companies. The most important findings are summarized in the conclusion of the thesis.