The reimbursement system in Germany based on German Diagnosis Related Groups (G-DRG) was Cost calculating process consist of two stages: cost
measurement and cost allocation, which can be further
subdivided into three steps: cost element, cost centre, and
cost unit accounting. The purpose of the first stage is to
define which services and costs are associated with the DRG.
The calculation of the case-related treatment costs is the
purpose of the second stage