title: The price of nursing care.
abstract: This paper discusses cost identification and its role in internal resource allocation and price determination. It draws on findings from the Relative Value Matrix (RVM) Project of the Massachusetts Eye and Ear Infirmary. The project demonstrates and validates a technique for isolating the differential impact of volume and unit cost on the nursing cost per case and for comparing these costs across hospitals.
mesh_terms: D000066:Accounting / Q000379:methods*; D003361:Cost Allocation; D003365:Costs and Cost Analysis; D003953:Diagnosis-Related Groups / Q000191:economics*; D006801:Humans; D007297:Inpatients / Q000145:classification; D008404:Massachusetts; D009738:Nursing Service, Hospital / Q000191:economics*; D010865:Pilot Projects; D012051:Reimbursement Mechanisms; D012107:Research Design