Limitations of the profit-volume model in analyzing dental teaching clinics.
Use of the cost center concept and the profit- volume model has been advocated to analyze the fiscal position of dental teaching clinics. While these methods are helpful in solving specific management dilemmas, they have three identifiable limitations in describing the overall fiscal position of dental teaching clinics. The purpose of this paper is to review these limitations and to discuss their implication.
DuBois
L M
LM
Northwestern University Dental School, Chicago, IL 60611, USA.
D000046:Academic Medical Centers / Q000191:economics*; D003365:Costs and Cost Analysis; D003740:Dental Clinics / Q000191:economics*; D004497:Education, Dental / Q000191:economics*; D017598:Efficiency, Organizational; D006801:Humans; D018803:Models, Economic; D012575:Schools, Dental / Q000191:economics*