# Target Costing – DRGs and Hospital Purchasing

- Link: https://goek.consulting/en/target-costing-drgs-und-krankenhaus-einkauf-2/
- Published: 2020-03-12T04:28:49+00:00
- Author: admin

**Wolfgang Foest, Peter Vetter** 

The authors draw a wide line from the cost situation of the German healthcare system
in an international comparison to trends in a number of hospital-specific parameters,
the development of the private sector, the diverse possibilities and levers of clinic
purchasing, to reduce costs and the prerequisites that have to be fulfilled for 
this to examples of DRG-related target costing. In these examples, they do not limit
their approach to the mere reduction of material costs, but show specifically how
the use of different materials can also influence the process effort. The authors
advocate a highly developed strategic approach that brings together the expertise
of users, suppliers and buyers through cooperation in the best possible way.

[https://goek-consulting.de/sites/default/files/veroeffentlichungen/target_costing.pdf](https://goek.consulting/wp-content/uploads/2020/03/target_costing.pdf)