Risk, risk, who's got the risk?

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Abstract

There are no pat solutions for creating ideal risk-sharing arrangements. The next several years will require a great deal of effort at designing equitable deals that create desired incentives for all parties. The key issue is that in a hospital's rush to position itself for survival, it should not lose sight of the importance of structuring arrangements so that risk can be shared and all parties have desirable incentives.

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风险,风险,谁有风险?
对于创建理想的风险分担安排,没有一劳永逸的解决方案。未来几年将需要付出大量努力,设计公平的协议,为各方创造理想的激励。关键问题是,在医院急于为生存定位的过程中,它不应忽视结构安排的重要性,这样风险才能被分担,各方都有可取的激励。
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Ethics and cost accounting. Activity-based costing improves tracking costs for hospital professional recruiting. Using pharmaceutical cost analyses for decision making. Capital budgeting: evaluating competing projects with differing useful lifetimes. Enhanced ABC costing for hospitals: directed expense costing.
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