[Estimation for bugeting and evaluation of surgical procedures within the scope of comparative hospital administration. Value of LKA, PPR and DRG systems].

Comparison of costing and performances of individual departments or hospitals are required by the statute book of social affairs (Sozialgesetzbuch V; SGB V), but have not been fully introduced in Germany. LBK Hamburg, a trust of 8 hospitals with 17 surgical departments, evaluated the significance of performance and cost-accounting systems such as performance and cost-accounting (LKA), nursing staff regulation (PPR), and the diagnosis-related group system in order to distribute a three-year budget (1996-1998) and to compare, e.g.