Die Kostenträgerrechnung am Beispiel fenestrierter und gebranchter Endoprothesen

The transparency of a detailed treatment plan is a prerequisite to understand the resulting costs. Only a simultaneous consideration of costs and revenues can be the basis for strategic decisions. The cost-benefit calculation is described as an instrument for diagnosis-related groups (DRG) and supplementary fees (ZE) in the treatment of abdominal and thoracoabdominal aortic diseases, exemplified by fenestrated and branched endoprostheses (FEVAR, BEVAR). In these cases, exemplary costs and real revenues from each DRG are provided. Thus, examples of cases from the year 2016 were collated and analyzed regarding all costs and charges (including additional charges). Of the total expenses for FEVAR and BEVAR, 50–70% were due to material costs. The outlays incurred can only be covered by an additional fee, which requires correct and complete recording of actual costs by the hospital administration. This is the only way to ensure availability of all necessary data and information for additional fee negotiations (usually in the following year). The complexity of the cost and revenue structure for treatment of aortic pathologies can result in a relevant financial risk for the total budget of a hospital, particularly for the frequent use of custom-made device (CMD) stent prostheses.