In this issue you will find:
- Service recording on wards: incorrect cost allocation among physicians are often based on incomplete service recording on wards.
- Importance of managerial accounting in hospitals: accounting is becoming increasingly important with the demanded transparency in the new hospital financing.
- Underfunding of outpatient clinics: the cost-effective provision of outpatient servies provides a major challenge for hospitals. The reasons for the shortfalls are often complex.