Die Besonderheiten Der Rechnungslegung In Krankenh Usern
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Die Besonderheiten Der Rechnungslegung In Krankenh Usern
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Author : Jens Kennepohl
language : de
Publisher: GRIN Verlag
Release Date : 2007-01-29
Die Besonderheiten Der Rechnungslegung In Krankenh Usern written by Jens Kennepohl and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-01-29 with Business & Economics categories.
Studienarbeit aus dem Jahr 2006 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, Universität Duisburg-Essen (RWPC; Mercator School of Management), 10 Quellen im Literaturverzeichnis, Sprache: Deutsch, Abstract: Untersuchungsgegenstände dieser Seminararbeit sind die Besonderheiten der Rechnungslegung in Krankenhäusern, der Schwerpunkt liegt dabei auf den Auswirkungen des dualen Finanzierungssystems bei Krankenhäusern öffentlich-rechtlicher Trägerschaften. Zunächst wird in diesem Zusammenhang das Krankenhaus als Unternehmen dargestellt. Hierbei werden insbesondere Auftrag und Funktion der Krankenhäuser innerhalb des deutschen Gesundheitssystems verdeutlicht. Des Weiteren wird die krankenhäusliche Leistungserstellung von denjenigen anderen Branchen abgegrenzt. Als nächstes werden die Trägerstrukturen vorgestellt, die aktuell in der Krankenhauslandschaft vorzufinden sind. In diesem Zusammenhang wird eingehend das duale Finanzierungssystem vorgestellt, da hierin die wesentlichen Ursachen für die Besonderheiten der Rechnungslegung in Krankenhäusern begründet sind. Ein weiteres Hauptaugenmerk dieser Hausarbeit liegt auf der noch jungen und seit seiner Einführung schon des Öfteren überarbeiteten G-DRG-Systematik. Diese wird in ihren Bestandteilen erläutert und es wird ein Zusammenhang zu der Erlösseite von Krankenhäusern hergestellt. Im Anschluss werden die krankenhausspezifischen, juristischen Grundlagen der Rechnungslegung im Rahmen von Gesetzen und Verordnungen erörtert. Abschließend werden die Konsequenzen dieser Besonderheiten der Rechnungslegung für Krankenhäuser für den Jahresabschluss aufgezeigt. In diesem Zusammenhang werden signifikante Bilanzpositionen, Positionen der Gewinn- und Verlustrechnung und Besonderheiten bei der Aufstellung des Anhangs und, je nach Rechtsform, des Lageberichts beschrieben.
Rechnungslegung Von Krankenhusern
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Author : Jesko Niedziela
language : de
Publisher: Diplomica Verlag
Release Date : 2010
Rechnungslegung Von Krankenhusern written by Jesko Niedziela and has been published by Diplomica Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010 with Business & Economics categories.
Das zum Stichtag 01.01.1993 reformierte Krankenhausfinanzierungsgesetz (KHG) hat zu grundlegenden Ver nderungen in der Bewertung von Dienstleistungen der Krankenh user gef hrt. Ab diesem Zeitpunkt gelten sie als Wirtschaftsunternehmen, denen wie jeder gewinn - maximierenden Organisationsform eine betriebswirtschaftliche Unternehmensstrategie gegen ber den anderen Marktanbietern zu Grunde liegt. Im Kern besagt die Reform, dass das zuvor geltende Selbstkostendeckungsprinzip und damit die volle bernahme der Kosten eines Krankenhauses, aufgehoben wurde. Diese Kosten betreffen die Pfleges tze einschlie lich operativer Leistungen f r jeden Patienten, die von den Krankenversicherungen bzw. Pflegeversicherungen bis dato vollst ndig bernommen wurden. Weitere Kosten wie Investitionen in medizinische Ger te und Geb ude werden weiterhin, bei Erf llung der gesetzlich geforderten Bedingungen, vom jeweiligen Bundesland erstattet. Die sogenannte Duale Finanzierung, bildet die Besonderheit im Rahmen der wirtschaftlichen Betrachtung von deutschen Krankenh usern. Den Ausstieg aus der Selbstkostendeckung, charakterisiert unter anderem 17 Abs. 1 KHG: ' Die Pfleges tze und die Verg tung f r vor - und nachstation re Behandlung nach 115 a des F nften Buches Sozialgesetzbuch sind f r alle Benutzer des Krankenhauses einheitlich zu berechnen. Die Pfleges tze sind im Voraus zu bemessen. Bei der Ermittlung der Pfleges tze ist der Grundsatz der Beitragssatzstabilit t ( 71 Abs. 1 des F nften Buches Sozialgesetzbuch) nach Ma gabe dieses Gesetzes und des Krankenhausentgeltgesetzes zu beachten. bersch sse verbleiben dem Krankenhaus; Verluste sind vom Krankenhaus zu tragen.' Das Krankenh user Gewinne aber auch Verluste erwirtschaften k nnen, unterscheidet deren Anforderungsprofil an die interne und externe Rechnungslegung kaum von dem eines mittelst ndischen Unternehmens. Im Rahmen dieser Entwicklung, die Teil weiterer Reformen im deutschen Gesundheitswesen ist, sind an die Unternehmensleitun
General Presentation And Disclosures
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Author : IFRS
language : en
Publisher:
Release Date : 2019
General Presentation And Disclosures written by IFRS and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019 with categories.
Portals To The Past And To The Future
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Author : Jürgen Seefeldt
language : en
Publisher:
Release Date : 2017
Portals To The Past And To The Future written by Jürgen Seefeldt and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017 with Libraries categories.
The advent of the digital era has raised questions on the future course of library development. The challenge of maintaining a balance between their educational, cultural and service roles has presented libraries with new challenges - challenges which their rich and varied media holdings, modern technical infrastructure and information specialist competence well equip them to face. This fourth revised and updated English edition of "Portals to the Past and to the Future" by Jürgen Seefeldt and Ludger Syré, now in its fifth German edition, is an in-depth state-of-the art report on current German librarianship. Lavishly illustrated, the book traces the history of libraries in Germany, portrays the various types of library and cites many examples of the outstanding achievements of nationwide library cooperation in the Federal Republic of Germany. The reader will gain both a revealing insight into the cultural and educational policy underlying the German library system and an outline of the profession. Special attention has been paid to current developments such as the preservation and presentation of the common cultural heritage and the emergence of the digital library. This book has been translated not only into English but also into Arabic, Italian, Japanese, Spanish, Russian and Turkish and is now the standard work on libraries and librarianship in Germany. Because of the interest it has generated internationally, it was decided to publish the German and English versions of this new edition simultaneously. The book provides trainee librarians and non-librarians alike with a clear picture of the way in which libraries were able to cooperate in the aftermath of the Second World War to overcome the vagaries of the federal system and create an effective decentralized library network more than a match for the challenges of the third millennium.
Medical Practice 1600 1900
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Author :
language : en
Publisher: BRILL
Release Date : 2015-11-16
Medical Practice 1600 1900 written by and has been published by BRILL this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-11-16 with Medical categories.
Drawing on casebooks and other practice records and linking case studies with synthetic chapters, Medical Practices, 1600-1900 offers a detailed and comprehensive account of the changing nature of ordinary and place medical practice in early modern Europe.
Media And Convergence Management
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Author : Sandra Diehl
language : en
Publisher: Springer Science & Business Media
Release Date : 2013-05-24
Media And Convergence Management written by Sandra Diehl and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-05-24 with Business & Economics categories.
Convergence has gained an enormous amount of attention in media studies within the last several years. It is used to describe the merging of formerly distinct functions, markets and fields of application, which has changed the way companies operate and consumers perceive and process media content. These transformations have not only led business practices to change and required companies to adapt to new conditions, they also continue to have a lasting impact on research in this area. This book’s main purpose is to shed some light on crucial phenomena of media and convergence management, while also addressing more specific issues brought about by innovations related to media, technologies, industries, business models, consumer behavior and content management. This book gathers insights from renowned academic researchers and pursues a highly interdisciplinary approach. It will serve as a valuable reference guide for students, practitioners and researchers interested in media convergence processes.
Healthcare
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Author : Mario Glowik
language : en
Publisher: Walter de Gruyter GmbH & Co KG
Release Date : 2015-05-19
Healthcare written by Mario Glowik and has been published by Walter de Gruyter GmbH & Co KG this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-05-19 with Medical categories.
Emerging challenges related to socio-demographics and economics require new approaches for academics, politicians, hospital management, clinical staff, public institutions, and firms doing business in the healthcare industries. This book provides valuable insights for understanding modern and complex healthcare market configurations in Europe.
Yearbook 2004
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Author : International Tribunal for the Law of the Sea
language : en
Publisher: Martinus Nijhoff Publishers
Release Date : 2004
Yearbook 2004 written by International Tribunal for the Law of the Sea and has been published by Martinus Nijhoff Publishers this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Reference categories.
The International Tribunal for the Law of the Sea is an independent judicial body established by the United Nations Convention on the Law of the Sea to adjudicate disputes arising out of the interpretation and application of the Convention. The Tribunal is open to States Parties to the Convention. It is also open to entities other than States Parties (States and international organizations non-parties to the Convention and natural or juridical persons) in cases provided for in the Convention or other agreements conferring jurisdiction on the Tribunal. The Yearbook will give lawyers, scholars, students as well as the general public easy access to information about the jurisdiction, procedure and organization of the Tribunal and also about its composition and activities in 2004. The Yearbook is prepared by the Registry of the Tribunal and is also available in French (Annuaire 2004).
Bitcoin Blockchain And Cryptoassets
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Author : Fabian Schar
language : en
Publisher: MIT Press
Release Date : 2020-09-01
Bitcoin Blockchain And Cryptoassets written by Fabian Schar and has been published by MIT Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-09-01 with Business & Economics categories.
An introduction to cryptocurrencies and blockchain technology; a guide for practitioners and students. Bitcoin and blockchain enable the ownership of virtual property without the need for a central authority. Additionally, Bitcoin and other cryptocurrencies make up an entirely new class of assets that have the potential for fundamental change in the current financial system. This book offers an introduction to cryptocurrencies and blockchain technology from the perspective of monetary economics.
Spinning The Semantic Web
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Author : Dieter Fensel
language : en
Publisher: MIT Press
Release Date : 2005
Spinning The Semantic Web written by Dieter Fensel and has been published by MIT Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Computers categories.
A guide to the Semantic Web, which will transform the Web into a structured network of resources organized by meaning and relationships.