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