Controlling im Krankenhaus – Langfristiger Erfolg unter stetig wachsenden Herausforderungen

Abstract

The following bachelor thesis was written as part of the study of business administration to obtain a bachelor degree at Merseburg University of Applied Sciences. The aim of the thesis was to examine the various controlling approaches in hospitals in terms of their necessity, the challenges they face, their tasks as well as instruments and to consider their impact on the success of the hospital. This served to answer the research question "How can controlling lead the hospital to success in the long run in view of the constantly growing challenges?". The basis of the bachelor thesis was a detailed literature analysis. To answer the research question, an overview of the financing system in the hospital sector and its development was first given. It was shown that the introduction of the DRG system is driving the economization of hospitals, which is associated with a steadily increasing cost pressure and competition. The controlling of investments, risks, processes, personnel and the medical controlling were examined in the hospital-specific context. It was shown that all of them, with their different tasks and instruments, contribute to meeting the challenges and to securing and increasing the success of the hospital through analyses, planning, monitoring and control measures. For example, it is necessary to compare investments and make decisions about the optimal investments, reduce errors in the hospital, optimize inefficient processes, determine staffing requirements in view of the shortage of skilled workers and take measures for a cost-efficient and high-quality staff composition, and ensure that case coding is as error-free as possible in order to avoid missing revenues. In each case, this is intended to ensure cost efficiency due to scarce financial resources and continuously high quality as a decisive competitive factor. Finally, the instrument of contribution margin accounting was also considered, as this can be used by almost all controlling approaches to identify cost reduction potential, optimize the service portfolio or increase the understanding of the connection between economic and medical aspects. In conclusion, it has been shown that hospitals are dependent on effective controlling to secure their long-term success and that controlling can fulfill this responsibility.