Decisions in nursing care facilities are based on business management data

We create transparency and ensure reliability in accounting
Decisions in nursing care facilities are based on business management data

Full service from a single source for your nursing care facility

In all its complexity, the Nursing Care Accounting Regulation (PBV) places high demands on facilities in the form of accounting and bookkeeping obligations as well as your nursing care facility's cost and performance accounting.

We offer industry-specific advice for your care facility: from financial accounting in accordance with the Nursing Care Accounting Regulation to the development of operational controlling (cost and performance accounting) to the reorganisation of operational accounting - and we do this with all our customary competence and commitment.

Which tasks can we perform for you?


Why dhpg?

Because we have the big picture

Your nursing care facility is the centre of our attention. We understand qualified advice to mean the competent and innovative development of sustainable solutions and identification of risks early on. We keep an eye on your individual situation as a whole - both professionally and personally.


Many years of experience

The nursing care sector places specific demands on consulting. Together we look at your care facility and your goals. The outcome of team spirit, sound knowledge and a broad range of services is long-standing, trusting cooperation with our clients.


Specialised in the sector

Nursing care facilities have been part of our client base for decades. A well-coordinated team advises and supports you personally at the highest level. Auditors, tax consultants, a lawyer specialised in nursing home law, accountants specially trained for your industry, specialist assistants, specialist employees as well as human resource specialists: We have many years of experience, practice across disciplines and are very well networked.



We see ourselves as a solution provider. In personal exchange with you, we come up with customised solutions and offer individually tailored services from a single source for your nursing care facility.

Your contact persons on the subject of accounting/controlling for nursing care facilities.

Would you like to get together for a personal discussion? We would be happy to arrange a meeting with you - with no commitment on your part - so that we can get to know each other. We will be looking forward to hearing from you and meeting you. Just give us a call or send us an e-mail.

To the contact persons

FAQ - Questions about the Nursing Care Accounting Regulation

What special accounting requirements apply to nursing care facilities?

Do you have your figures at your fingertips? Do you already produce cost and activity accounting statements?

Only facilities that have an overview of their financial metrics can plan, control and act with foresight. Licensed nursing care facilities must perform cost and performance accounting in accordance with the Nursing Care Accounting Regulation, which enables internal management (controlling) and an assessment of economic efficiency and performance. Cost and performance accounting must make it possible to determine and delimit the costs of the respective operative branches and to prepare records of performance in accordance with the provisions of the Social Code (Social Code Volume XI, Chapter 8). Minimum requirements must be met here. Budget planning and control are essential for your nursing care facility. With the help of controlling and key sector-specific figures for your nursing care facility, countermeasures can be taken immediately. Risks can be identified at an early stage and opportunities exploited. Cost and performance accounting as an instrument for profitability control and management - based on our business management perspective on things.

Which legal requirements have to be met by a nursing care facility's accounting system and why are these of great importance?

The Nursing Care Accounting Regulation lays down special and binding rules for financial accounting at nursing care facilities. According to these, when preparing their accounts, nursing care facilities are obliged to abide by the principles of proper accounting (GoB) in accordance with the German Commercial Code (HGB) and to prepare annual financial statements for each year, consisting of a balance sheet, profit-and-loss account and the notes to the financial statements, including an assets and funding statement. The Nursing Care Accounting Regulation also contains a sample chart of accounts. The valuation of fixed assets and the disclosure of assets acquired with public funds are particularly subject to regulation. In addition to bodies such as the shareholders' meeting, supervisory board, board of trustees or church council, financial figures on your nursing facility are also required by supervisory authorities, credit institutions or banks as well as possibly by funding agencies. Corporations are also in addition obligated to publish annual financial statements in the Federal Gazette. We prepare and audit annual financial statements - regardless of the legal form in which your nursing care facility is managed.

What is the aim of financial accounting in accordance with the Nursing Care Accounting Regulation?

The Regulation on the Accounting and Bookkeeping Obligations of Nursing Care Facilities was issued as a statutory regulation on the basis of the Eleventh Volume of the German Social Code (SGB XI). Licensed nursing facilities can find instructions here on accounting and bookkeeping regulations and on cost and activity accounting. The aim is to create a uniform basis for calculating nursing care rates and remuneration rates, to promote the efficient operation of nursing care facilities and also to make subsidies more controllable. Our employees know the nursing care sector and its complex issues inside out and are specially trained to prepare the bookkeeping using the DATEV standard chart of accounts SKR 45 (the chart of accounts corresponds to the classification regulations laid down in § 3 (2) of the Nursing Care Accounting Regulation. We use the most modern digital resources to prepare the bookkeeping for your nursing care facility. Short communication channels as well as the possibility of networking information help you to save valuable time. You need to focus on your core task - and with us you have a reliable partner at your side.

What can I expect from payroll accounting taking into account the Nursing Care Accounting Regulation and with a view to the preparation for negotiating nursing care rates?

Every nursing care facility concludes an agreement with the funding agency setting out the performance, quality as well as remuneration of the services for full inpatient care. Staffing levels are negotiated in this agreement. Since payroll accounting is part of the company's accounting system, personnel costs and ancillary personnel costs are assigned in a precise manner to the individual human resource areas (nursing facility management, administrative service, reception/telephone, technical service, registered nurses, nursing assistants, social care, kitchen, housekeeping and laundry) with the help of cost centres. In this way, you can keep a permanent eye on the staffing of your nursing care facility while determining the number of full-time employees. In addition to pure payroll accounting, we will be happy to support you in human resource management with further analytical systems.

This is all no problem for us and our staff, because we develop solutions in personal interaction with you.

What additional requirements are laid down in the Nursing Care Accounting Regulation?

As a component of the annual financial statements of a nursing care facility, the Nursing Care

Accounting Regulation requires, in addition to a balance sheet and profit-and-loss account, an annex, including an asset-and-subsidy statement structured in accordance with appendices 3a and 3b (proof of subsidies under Länder law). In the asset statement, inventories are stated in accordance with the requirements of the Nursing Care Accounting Regulation. A supplement to this is documented in the subsidy statement, which shows the development of subsidised fixed assets over time.

We will be happy to support you - responsibly, flexibly and practically.

Implementation of the Nursing Care Accounting Regulation in your nursing care facility

A clear perspective on the nursing care sector is our aim. We are committed to your concerns, targets and objectives. We always keep in mind and are guided by our philosophical goals as well as business management and legal realities. Setting up bookkeeping systems for nursing care facilities in accordance with the Nursing Care Accounting Regulation, controlling or cost accounting, payroll accounting for nursing care facilities as well as preparation or auditing of the annual financial statements: with all of these, it all boils down to close, trusting cooperation. By making sure we are on the same page, we are able to find the best possible solutions for your nursing care facility.


Get in touch with us

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