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Hospital cost management and accounting最新文献

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Privatization in health care institutions. 保健机构私有化。
Y Dabaa, S F Fisch, E Gordon
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引用次数: 0
Cost-benefit and cost-effectiveness analysis. 成本效益和成本效益分析。
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引用次数: 0
Cost accounting ratios: a practical application. 成本会计比率:实际应用。
H Young, J Liu
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引用次数: 0
Total cost management: an introduction. 全面成本管理:介绍。
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引用次数: 0
A plan to involve staff nurses in building a cost-effective unit. 一项让护士参与建设成本效益高的单位的计划。
D Brown
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引用次数: 0
Using reciprocal allocation of service department costs for decision making. 利用服务部门成本的相互分配进行决策。
L M Metzger

This article has provided a look into the use of the reciprocal method as an alternative to more conventional methods of hospital service department cost allocation methods. The reciprocal method can be used with readily available software and with data that are largely already known. This method will provide not only appropriate allocation values for financial reporting but data that can be used for hospital decision making. In the highly competitive and sometimes hostile environment in which hospitals now fight to survive, any additional relevant data--especially that generated at almost no additional cost--should be provided to managers to help in the decision-making process.

本文提供了一种使用互惠法作为替代更传统的医院服务部门成本分配方法的方法。互反法可以用现成的软件和基本上已知的数据来使用。这种方法不仅可以为财务报告提供适当的分配值,而且可以为医院决策提供数据。在医院目前为生存而战的高度竞争、有时甚至是敌对的环境中,任何额外的相关数据————特别是那些几乎不需要额外成本就能产生的数据————都应该提供给管理人员,以帮助决策过程。
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引用次数: 0
Improving the delivery of clinic care. 改善诊所服务。
A S Novie, L Gladstone, A Unger, M L Paul

There has been an increasingly widespread movement toward the delivery of health care in outpatient settings. Hospitals must start to prepare for the shift from inpatient to outpatient services. Reductions in reimbursement and increasing costs will force hospitals to collect and obtain more data on outpatient services. Projecting future demands and assessing current utilization rates are two of the key factors in maintaining stability. This article is a case study of a major urban medical center's outpatient clinic. It includes a summary of observations on the clinic's daily operations and several recommendations for improvement. While the original analysis was highly specific to the actual facility observed, this article has been structured so that it may be applied to other institutions.

在门诊环境中提供卫生保健的运动日益广泛。医院必须开始为从住院到门诊服务的转变做准备。减少报销和增加费用将迫使医院收集和获得更多的门诊服务数据。预测未来的需求和评估目前的利用率是维持稳定的两个关键因素。本文是一个主要城市医疗中心门诊的案例研究。它包括对诊所日常运作的观察总结和一些改进建议。虽然最初的分析高度特定于观察到的实际设施,但本文的结构使其可以应用于其他机构。
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引用次数: 0
Controlling telephone costs. 控制电话费用。
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引用次数: 0
Developing and using a budget manual. 制定和使用预算手册。
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引用次数: 0
Solution to "An activity based costing problem". 解决“作业成本问题”。
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引用次数: 0
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Hospital cost management and accounting
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