Entwicklung eines auf nicht-finanzwirtschaftlichen Kennzahlen basierten Kennzahlensystems zur Prognose der wirtschaftlichen Lage von Krankenhäusern (English shop)

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The effects of a permanently changing hospital environment on the economic success of hospitals cannot be derived from the balance sheet or the profit and loss statement. Indicators based on annual financial statements can show economic success (or failure), but cannot provide any information about the actual cause. A catalogue of 152 indicators was defined on the basis of medical performance data and publicly available comparative data. Using the data of 36 hospitals, a univariate and multivariate relationship between the indicator values of the indicator catalogue and financial indicators could be established. The predictive performance of the regression functions established suggests cause-and-effect chains of non-financial indicators on the economic situation of hospitals.