Rilevazione del Gap tra DRG price e internal cost: implicazioni di case-mix accounting

In recent years, national and international studies analyse issues related to the con-sumption of resources, efficiency and appropriate costs in health care. In this frame-work, the Diagnosis Related Groups (DRGs) system and its implication for case mix, management accounting systems and processes in hospitals still requires research. This study has two objectives. The primary purpose is to investigate the gap between DRGs price and the internal cost for the hospital. The focus on the nursing care and non clinical services is due to the increasing relevance of the health and social care domain and non clinical services as well. Secondly, we want to investigate the op-portunity to implement, especially at the national level, accounting case mix sys-tems. The analysis in a hospital in northern Italy provides some results and insights in both directions.