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Chart of accounts, cost center structures and cost unit accounting for non-medical support services in hosptials (KoKoS)

At a glance

  • Co-project leader : Nicole Gerber, Prof. Dr. Susanne Hofer
  • Project team : Arno Gohl, Lukas Gyger, Thomas Haller, Heinz Schlüchter, Dr. Peter Stein
  • Project status : completed
  • Funding partner : Internal


Development of an encompassing chart of accounts for non-medical support services in hospitals including a corresponding cost center structure and cost unit accounting as a basis for a correct allocation of cost and thus as basis for tools for benchmarking and strategy.