Effizientes Kostenmanagement im Rehabilitationsprozess – Optimierungspotenziale in der HerzReha Bad Ischl

Abstract

This thesis deals with the economic challenges of inpatient rehabilitation facilities within the context of complex organizational structures, chronic underfunding, and rising costs. As a practical example, the company HK-SKA Bad Ischl Betriebs-GmbH, referred to as HerzReha Bad Ischl3 , is examined. Patients receiving rehabilitation are often not the ones who cover the costs themselves. These are usually borne by social insurance providers, which reimburse rehabilitation facilities based on a fixed daily rate per patient. The amount and scope of this rate are determined by the insurance providers. However, as the annual adjustments of these rates do not keep pace with increasing operational costs, facilities are faced with the challenge of aligning their actual expenses with the given pricing structures. As a result, consistent and efficient cost management is essential to ensure high medical quality and satisfaction of both patients and cost bearers within the set financial limits. The thesis is divided into four main chapters. Following the introduction and the problem statement, the second chapter presents the theoretical background concerning the structure of the Austrian healthcare system and the legal framework for rehabilitation. Additionally, HerzReha Bad Ischl is introduced as the case study company. The core of the thesis focuses on classical cost accounting methods – cost type, cost center accounting, and cost unit accounting – and their practical application within HerzReha Bad Ischl. Furthermore, instruments of cost management, particularly process costing and target costing, are discussed and applied in a practical context. The final section analyzes medical controlling as a complementary management tool in the healthcare sector. The methodological foundation is based on a comprehensive literature review using the online database of the FH Steyr library, Google Scholar, legal platforms, and websites of public institutions. This is supplemented by practical examples, observations, and conceptual approaches related to HerzReha Bad Ischl. The findings show that targeted cost management in HerzReha Bad Ischl can reveal optimization potential and improve efficiency without compromising medical quality or the defined service standards. Process costing helps identify cost drivers and their impact on the overall cost structure. In addition, target costing makes it possible to evaluate the economic efficiency of treatment processes and adjust them according to existing pricing regulations. Combined with medical controlling, these tools provide transparent, fact-based decision-making support that considers both economic and medical factors.

Date of Award	2025
Original language	German (Austria)
Supervisor	Christa Hangl (Supervisor)