[Analysis of the cost-income ratio for open and laparoscopic sigmoid resection].

Based on the example of the sigmoid resection, we did a cost-income analysis evaluating the particular expenses and effects of the new DRG-based medical financing system. We analysed the cost of diagnostic tests, medication and nutrition, surgery, personnel and non medical expenses for 20 open and 27 laparoscopic operated patients. The cost of open surgery was calculated to be 3,288.44 euro per patient while laparoscopic surgery was calculated to cost 4,271.98 euro. Based on an average hospitalisation period of 16 days, the estimated income for the hospital was 5,738.98 euro. Independent of the length of hospitalisation, an income of 6,621.34 euro for the hospital was estimated using the new DRG-based medical financing system. Thus, implementation of the new DRG-based medical financing system makes it possible to give patients the benefit of shorter hospital stays following laparoscopic surgery. The cost for the hospital, however, is only minimally reduced.