The reimbursement system in Germany based on German Diagnosis Related Groups (G-DRG) was introduced
in 2000.
The rules of cost accounting for German hospitals are not obligatory nor directly regulated in German law. However financing hospitals according to the G-DRG system require the implementation of medical and cost – controlling systems, that could help in monitoring of resource consumption and a level of medical services. In almost every hospital in Germany there is a separate unit responsible for so called medical accounting.Medical controllers,