Analysis and further development of Swiss hospital cost accounting

How can comparable and usable cost data be collected transparently?

Project description

The costs in the Swiss healthcare system are continuously rising. As a result, the pressure on healthcare providers to get the costs of inpatient treatments under control is increasing. In this context, the importance of a correct cost calculation at case level is very high, be it for internal hospital management, for efficient hospital planning of a canton or for tariff structure development at the national level. The relevance of the topic is addressed in almost every official document and in almost every discussion regarding inpatient care and planning. The importance of cost efficiency in hospitals is written down in the Health Insurance Act (KVG) as well as in the Ordinance on Cost Determination and Service Recording by Hospitals and Nursing Homes in Health Insurance (VKL). There is also an industry standard for cost accounting in hospitals (REKOLE). Nevertheless, it often happens that the treatment costs of a medically homogeneous group of patients differ at the case level. In order to investigate the validity of the cost data, a systematic analysis and review of further development possibilities of Swiss hospital cost accounting will be carried out in this project.

Responsible for this project

Elena BleibtreuProf. Dr. Alexander GeisslerPascal Arregger

Cooperation partner


Funding source



2021 - 2022