Hospital cost accounting: who's doing what and why.
The movement away from cost-based reimbursement by Medicare and other third party payers has prompted an increasing number of hospitals to implement more advanced costing techniques in their operations. Findings from a recent survey of hospital executives regarding cost accounting methods shed light on the extent of this trend.
Orloff
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Health Policy Research Division of SysteMetrics/McGraw-Hill, Washington, DC.
Littell
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Clune
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Klingman
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Preston
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D000066:Accounting / Q000379:methods*; D003365:Costs and Cost Analysis / Q000379:methods*; D003625:Data Collection; D005377:Financial Management, Hospital / Q000706:statistics & numerical data*; D006801:Humans; D008331:Management Information Systems; D014481:United States