title: The origins of hospital microcosting.
abstract: This paper begins with a definition of microcosting, including the specification of design criteria and a general model framework. The necessity for micro- as opposed to macro-costing is discussed. Examples of microcosting systems are provided. Relative value scale and case-mix alternatives to microcosting are presented.
authors.affiliation: School of Engineering, University of Pittsburgh.
authors.forename: L J
authors.initials: LJ
authors.lastname: Shuman
authors.forename: H
authors.initials: H
authors.lastname: Wolfe
mesh_terms: D003361:Cost Allocation / Q000379:methods*; D003953:Diagnosis-Related Groups / Q000191:economics; D006748:Hospital Departments / Q000191:economics*; D017059:Models, Econometric; D009874:Operations Research; D015895:Relative Value Scales; D012107:Research Design; D013996:Time and Motion Studies; D014481:United States