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
In order to calculate cost weights Institute for the
Hospital Remuneration System (IneK Institute) collects cost
information from the group of hospitals, which voluntarily
gather cost information at the patient's level. Only those
hospitals which can adjust their cost data to the standards
specified by the IneK in so called Calculation Manual, can
participate in the cost data gathering systems [10]. Additional
effort of hospitals is compensated by additional fee, which