Health Services Advisory

The hospital of the future – developing healthcare

The Swiss healthcare system is changing rapidly

Patient-centredness, quality and efficiency are not conflicting ideas – in fact they are mutually dependent. Hospitals and other stakeholders in the field of healthcare are faced with new and complex tasks that require detailed advisory services.

We can help with our proven methods and years of experience – whether you manage a central or primary care hospital, a psychiatric facility or another institution in the healthcare industry. Why not join the many providers in the Swiss healthcare industry who rely on our specialist expertise?

Philip Sommer
Partner, Head of Healthcare Services Industry and Healthcare Advisory

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Our services for organisations in the healthcare sector

Services for hospitals and outpatient care providers

We support hospitals in preparing to meet the challenges of the future. In doing so, we work with you to strengthen your strategic positioning so that you can focus on providing a clearly defined range of services. We outline how you can occupy an attractive niche or otherwise stand out in the market, and suggest which organisational and business models will boost your positioning. Through our tried-and-tested strategy advice, we give you the appropriate tools to develop a forward-looking hospital strategy, backed up by data and the necessary experience, and enable you to stay on track while implementing it together with your employees.

As an outpatient service provider, you need to future-proof your outpatient and intermediate services, pursue an appropriate services strategy and develop the associated operating concepts. For example, you should formulate ideal models for outpatient locations, outpatient units within your hospital and other outpatient services and optimise them according to needs.

We help improve your efficiency in the outpatient and intermediate service spectrum and ensure you make optimal use of your resources, including employees and infrastructure. At the same time, it’s important that your facility remains attractive for employees and patients. We present you with the latest market developments, trends and demand forecasts in a clear format, explain new forms of care, and use workshops to develop innovative concepts for an outpatient and intermediate care structure that is perfectly adapted to your situation. We work with you to align your outpatient service delivery so that you stand out against the competition and continue to be a frontrunner in the outpatient market.

Our experts

Paul Sailer

Director, Beratung Gesundheitswesen, PwC Switzerland

+41 58 792 7846

Email

Stefanie Schneuwly

Senior Managerin, Beratung Gesundheitswesen, PwC Switzerland

+41 58 792 75 29 14

Email

We advise hospitals on all aspects of quality, earnings and process optimisation as well as performance management. You’ll benefit from the experience we’ve gained in working on numerous efficiency and earnings improvement projects. We’re here to provide active support, from analysing potential to implementing projects and packages of measures.

As specialists in clinical workflows and processes, it’s our business to help you optimise your emergency care, manage length of stay, occupancy and staffing, reduce your material expenses and improve your core clinical processes. With the consent of your management team, we involve all the stakeholders concerned and encourage them to help develop solutions that are compatible with your corporate culture. 

We also show outpatient care providers how to optimise operational performance. No stone is left unturned, whether mapping of services, tariffs, outpatient processes, information and communication technology (ICT) or all of your processes and bodies. Our experience with tariffs, outpatient processes and the organisation of outpatient services tells us there is strong momentum in these areas.. 

Our experts

Rainer Braun

Manager Beratung Gesundheitswesen, PwC Switzerland

+41 58 792 1298

Email

Tania Putze

Managerin, Beratung Gesundheitswesen, PwC Switzerland

+41 58 792 29 40

Email

Electronic patient records, monitoring of health data via an app, communication between doctors and hospitals via a platform, video consultations – these are just a few examples of digital applications in hospitals today that create new diagnostic and treatment options. All are based on medical patient data in digital ecosystems.

We support hospitals and outpatient service providers from the initial idea, through to development and implementation of the digitisation strategy. We’ll show you how to redefine the roles and organisation of your information communication technology and make sure it’s driving you towards your digital future, rather than playing a reactive role. What’s more, we’ll show you how to introduce and integrate new technologies, like robotic process automation (RPA) and cloud solutions. You’ll also benefit from our experience in financing and upskilling.

Our experts

Melanie Dick

Senior Beraterin Gesundheitswesen, Bern, PwC Switzerland

+41 58 792 7653

Email

David Roman

Director, Leiter Beratung Krankenversicherer & Digital Health, Zurich, PwC Switzerland

+41 58 792 77 90

Email

Digitisation in healthcare continues to progress at all levels. Administrative processes are increasingly being executed digitally in hospitals and at outpatient service providers, and digital data exchange between hospitals and outpatient service providers and health insurers is already established. This digital networking of the healthcare sector will continue to expand in future and become the driving force behind more effective and efficient patient care. Hospitals and outpatient service providers are also seeking to outsource their data processing to the cloud for reasons of efficiency and effectiveness. Alongside the opportunities, this also poses risks, such as unauthorised disclosure of data to unauthorised third parties or hacker attacks, which give rise to a variety of complex issues in the area of data privacy and information security.

We’re here to support you on your legally compliant journey into the cloud, and will clear a path through the jungle of regulatory requirements. As the first step, we’ll carry out our tried-and-tested data protection gap assessment to show you where you are on your journey and what data protection risks you’re exposed to. In a second step, we’ll help you take concrete action to implement your data protection and information security strategy, as part of your intended move to the cloud.

Our experts

David Roman

Director, Leiter Beratung Krankenversicherer & Digital Health, Zurich, PwC Switzerland

+41 58 792 77 90

Email

Lorena Rota

Manager, MLaw, Data Privacy & Security Healthcare, PwC Switzerland

+41 58 792 2750

Email

We can support you through any kind of change – whether a comprehensive transformation, a partial merger through cooperation or a joint venture in supply, research or with industry, and in implementing targeted changes through restructuring or reorganisation. With the right structure and an efficient organisation, you’ll realise the full performance potential of your company in line with your strategic direction. As experts in reorganisation and restructuring, we can help you plan your project in a bespoke way and with a focus on the long term, position yourself correctly, outsource divisions where it makes sense, establish new business units and exploit synergies from partnerships. The starting point will be determined by your current situation, goals and criteria for the new organisation.

A major factor for the success of your transformation is internal buy-in, and this can only be achieved if the management and staff have a good understanding of your plan. That’s why we reduce complexity, from analysis through to implementation. We actively involve all the concerned parties in the project in order to gain their commitment.

Our experts

Paul Sailer

Director, Beratung Gesundheitswesen, PwC Switzerland

+41 58 792 7846

Email

Stefanie Schneuwly

Senior Managerin, Beratung Gesundheitswesen, PwC Switzerland

+41 58 792 75 29 14

Email

In terms of industry classification, the carbon footprint of the Swiss healthcare sector is higher than that of global healthcare markets. A look at the hospital sectors shows that 60% of national carbon emissions are attributable to infrastructure construction and operation, and 40% to patient care and material expenses. This is an area where hospitals can contribute towards the implementation of the Swiss net-zero strategy for climate neutrality in 2050.

We give hospitals step-by-step, strategy-based support in developing an ESG transformation framework. The first step is to define a goal and a vision, and to carry out a corresponding materiality analysis. Measures are drawn up, made operational and implemented by means of a transformation roadmap. Non-financial reporting is set up so that these measures are continuously monitored and communicated to employees, patients and business partners. We also support hospitals in identifying and reporting climate-related financial risks by means of quantitative analyses that serve to measure and manage climate risks.

Our experts

Sarah Näther

Senior Consultant, PwC Switzerland

+41 58 792 40 89

Email

Paul Sailer

Director, Beratung Gesundheitswesen, PwC Switzerland

+41 58 792 7846

Email

Anyone interested in the sustained development of the Swiss tariff landscape must navigate a constantly changing regulatory environment, with numerous stakeholders to consider. We’ll be happy to support you with our experience and assist you in successfully completing your project. We’re also actively involved in major regulatory issues and set them in motion (e.g. outpatient before inpatient, outpatient flat rates and additional benefits).

We can assist you with our in-depth knowledge of your industry and proven expertise in strategy and project management organisation (PMO), especially in highly complex multi-stakeholder projects.

Our experts

Paul Sailer

Director, Beratung Gesundheitswesen, PwC Switzerland

+41 58 792 7846

Email

Stefanie Schneuwly

Senior Managerin, Beratung Gesundheitswesen, PwC Switzerland

+41 58 792 75 29 14

Email

You may be considering acquiring or selling a business or parts of a business in the healthcare sector or a related industry. Or perhaps you’re thinking of cooperating closely with another company at an upstream or downstream level. We can support you during a sale or identify potential acquisitions for you. We work together with you to draw up a list of potential targets and support you in achieving your objectives with clearly structured processes.

In the buying and selling process, we take care of valuation issues and financing considerations, and prepare the necessary documentation such as an information memorandum, a letter of intent (LOI) or a share purchase agreement (SPA). Our experts will contact potential investing parties on your behalf. If you wish, we can clarify the financial and operational implications of your project, like changes in tariffs as a result of a change in ownership, VAT considerations, the spin-off of real estate and more.

Our experts

Nick Eggerschwiler

Deals, Valuation & Modelling Gesundheitswesen, PwC Switzerland

+41 58 792 6213

Email

Patrick Schwendener, CFA

Managing Director, Leiter Deals Gesundheitswesen, Zürich, PwC Switzerland

+41 58 792 15 08

Email

We develop detailed financial models (business plans) and perform detailed affordability calculations for raising capital and for annual impairment testing. These types of models also come into play if you’re planning an investment project, a spin-off of operations from cantonal structures or a company or business valuation with a view to a purchase, sale or cooperation. We’d be happy to develop a tailored financial model for you or review your current solutions. 

We provide services for service providers (hospitals, psychiatric clinics, rehabilitation facilities and outpatient service providers), benefits providers (health insurers) and for all other companies in the healthcare sector and related industries. We’ve refined our methodology over many years and demonstrated its effectiveness in our work with investors, capital providers and policymakers. We’d be happy to develop a tailored financial model for you or review your existing solutions.

Our experts

Nick Eggerschwiler

Deals, Valuation & Modelling Gesundheitswesen, PwC Switzerland

+41 58 792 6213

Email

Patrick Schwendener, CFA

Managing Director, Leiter Deals Gesundheitswesen, Zürich, PwC Switzerland

+41 58 792 15 08

Email

As a hospital CFO, in order to successfully overcome challenges like a pandemic or pressure on margins, you must set out a clear vision for your future finance team and forge ahead resolutely with this transformation. To help you achieve this, we divide the tasks of your finance team into ten areas of action (see figure).

Our experts support you and your hospital through the various phases of the transformation, from the analysis of the current situation to the development of the target image and implementation. To this end, we bring expertise from current projects, for example in the areas of reporting, key figure systems, optimisation of cost accounting, industry solution REKOLE®, Smart Close and others.

CFO und Finanzfunktion

Our experts

Robert Lüthi

Senior Manager, PwC Switzerland

+41 58 792 15 10

Email

Patrick Schwendener, CFA

Managing Director, Leiter Deals Gesundheitswesen, Zürich, PwC Switzerland

+41 58 792 15 08

Email

When conducting a statutory coding audit in accordance with the regulations for the implementation of coding audits under SwissDRG, TARPSY and ST Reha, meeting your statutory obligations is straightforward. Through automated sampling and by applying the four-eyes principle when assessing facts, we guarantee you the highest quality. The results are presented in an informative, transparent coding audit report.

Whether for the legally required coding audit, the PLUS coding audit with anomaly testing and systematic examination, or specific questions regarding the SwissDRG, TARPSY and ST Reha tariff systems, you can rely on the advice and determination of our industry experts.

We’ve been performing statutory coding audits since 2012 and have handled over 70 coding audits in the past year.

Our experts

Tobias Pfinninger

Senior Manager Medizincontrolling, Zürich, PwC Switzerland

+41 58 792 2376

Email

Katrin von Varchmin

Managerin, Kodierrevision, PwC Switzerland

+41 58 792 11 41

Email

The Swiss Insurance Association (SIA) has adopted principles for the definition, valuation, billing and future of additional benefits in accordance with the Swiss Insurance Contracts Act (VVG; SICA) by introducing the industry framework ‘Mehrleistungen VVG’ (additional benefits under SICA). PwC helped to develop these principles. Supplementary health insurers are responsible for implementing them in cooperation with service providers. As a leading advisory firm for additional benefits concepts, we’ll assist you in developing a plan of action for your additional benefits and help you plan how to implement the most important measures. This could include introducing a valuation mechanism, establishing effective controlling, developing negotiation strategies, making adjustments to the model contract, drawing up a combined controlling and governance concept, and reporting to the regulator.

Our experts

David Roman

Director, Leiter Beratung Krankenversicherer & Digital Health, Zurich, PwC Switzerland

+41 58 792 77 90

Email

Paul Sailer

Director, Beratung Gesundheitswesen, PwC Switzerland

+41 58 792 7846

Email

Stefanie Schneuwly

Senior Managerin, Beratung Gesundheitswesen, PwC Switzerland

+41 58 792 75 29 14

Email

Audit

Our audit approach is specifically designed for hospitals. An audit by PwC gives you the assurance that both the internal control system and financial reporting have been examined. Our auditing is carried out by teams that have been specifically trained for the healthcare sector. We use the very latest analysis tools: we don’t audit random samples, but instead analyse the overall data and from this we determine risk-focused case-by-case examinations. The financial knowledge of the audit team is backed up by our IT specialists and the medical knowledge of the coding auditors. We talk with you on equal terms when it comes to assessing accounting discretions. Not only do you get an audit opinion, but also a business partner who thinks like you and helps you achieve your goals.

Internal audit

Internal audit serves as an auditing instrument for the Board of Directors and the Executive Board. It’s considered an independent and objective authority. Internal audit reviews the organisational structure and business processes. This gives the management peace of mind and helps to achieve the strategic goals. By using experts who work specialise in healthcare on a daily basis, we can make a relevant contribution to security and optimisation.

Our experts

Gerhard Siegrist

Partner, Leiter Wirtschaftsprüfung Gesundheitswesen, Aarau, PwC Switzerland

+41 58 792 26 10

Email

Richard Thomas

Risk Consulting Leader (Trade, Industry, Services), Territory Leader Internal Audit, PwC Switzerland

+41 79 816 27 00

Email

For both strategic and operational hospital controlling, you can have complete confidence in our many years of practical experience and our proven knowledge of the industry and tariffs. Generic and tailored risk-oriented data analyses and case-by-case examinations form the basis for our statements and derived measures.

Our expert

Tobias Pfinninger

Senior Manager Medizincontrolling, Zürich, PwC Switzerland

+41 58 792 2376

Email

Whichever accounting standard you use, we’re here to advise and assist you. We’re experts on Swiss GAAP FER, IFRS, IPSAS, HRM 2 and accounting in accordance with the Swiss Code of Obligations (CO). With the in-depth knowledge and extensive experience that we’ve gained from many projects, you can rest assured that your questions will be answered competently. We’re also the ideal partner to help you introduce an accounting standard, including a concept for financial reporting.

Our expert

Gerhard Siegrist

Partner, Leiter Wirtschaftsprüfung Gesundheitswesen, Aarau, PwC Switzerland

+41 58 792 26 10

Email

Robust cost and performance accounting is key to the operational management of a clinic. Increasing the confidence of the various stakeholders in the suitability of the methods being used is essential.

‘H+ Die Spitäler der Schweiz’ (‘H+’) offers certification of the conformity of cost and performance accounting with REKOLE®. Certified cost and performance accounting in accordance with REKOLE® is a seal of quality and strengthens your position in collective bargaining.

Are you looking for a testing body that assesses cost and performance accounting compliance with REKOLE® and are you aiming for (re)certification by H+ on this basis? With our assessment process you can rest assured that (re)certification will be achieved. Thanks to our experience from a range of healthcare operations and our support, you’ll successfully overcome the challenges. We have a straightforward and collaborative way of working, with a focus on open communication. This means your employees are involved in the process and can gain maximum benefit from our knowledge, making the assessment for (re)certification a positive experience for everyone.

Our expert

Sven Rumpel

Assurance Director, PwC Switzerland

+41 58 792 5477

Email

Contact us

Philip Sommer

Philip Sommer

Partner, Leiter Beratung Gesundheitswesen, PwC Switzerland

Tel: +41 58 792 75 28

Gerhard Siegrist

Gerhard Siegrist

Partner, Leiter Wirtschaftsprüfung Gesundheitswesen, PwC Switzerland

Tel: +41 58 792 26 10

Patrick Schwendener, CFA

Patrick Schwendener, CFA

Managing Director, Leiter Deals Gesundheitswesen, PwC Switzerland

Tel: +41 58 792 15 08

David Roman

David Roman

Director, Leiter Beratung Krankenversicherer & Digital Health, PwC Switzerland

Tel: +41 58 792 77 90

Paul Sailer

Paul Sailer

Director, Beratung Gesundheitswesen, PwC Switzerland

Tel: +41 58 792 7846