Management and audit-related consultancy
Hospitals are highly complex commercial enterprises with a number of requirements on the part of various stakeholders (including patients, the governing body, employees, the owning body, referees). Complexity and risk tendency requires appropriate management structures and instruments within the framework of corporate governance.
The supporting methods and procedures, on the one hand, need to act in such a way that all processes in the company take place as safely and efficiently as possible for all involved; on the other hand, the management instruments serve to provide management information at the various levels of the hospital.
Our support services play a special role in the context of our consultancy spectrum with business advice on implementing service guarantee incentives as per §5, paragraph 2 of the KHEntgG (German hospital reimbursement act). We have proven expertise in this area.
We draw on the extensive knowledge of BDO employees from the fields of auditing, tax and legal consultancy (BDO Legal) in our processing of the aforementioned topics, as well as consultants with interdisciplinary qualifications in the healthcare division.
Scope of services
Among others, we can provide the following services in the field of controlling and audit-related services for your hospital:
- Internal auditing:
- Auditing chief physician levies
- Procurement management
- Payroll audit
- Personnel costs
- Construction costs audit
- Cost accounting:
- Optimising cost centre accounting
- Auditing existing divisional, contribution margin or profit centre accounts
- Establishing and implementing divisional/contribution margin accounting
- Creating (integrated) forecasts
- Auditing of existing forecasts
- Risk and opportunity management:
- RCM implementation
- RCM auditing
- Service guarantee incentive as per §5, paragraph 2 of the KHENtgG
- Creating or auditing costing derivation
- Developing reasoning for low-care needs
- Auditing and confirmation of the efficiency of personnel requirements by means of performance-oriented personnel requirements analysis procedures
- Preparation of expert opinions
- Support with negotiation dates/arbitration board meetings