Has PPS affected the sophistication of cost accounting?
The introduction of PPS has had a large effect on the healthcare industry. One area influenced by PPS has been cost accounting and its level of sophistication. Survey results show that necessity is the "mother of innovation,"and those hospitals under PPS, requiring accurate cost measurement, are more innovative in their approach to hospital cost accounting.
D000066:Accounting / Q000379:methods*; D003365:Costs and Cost Analysis / Q000379:methods*; D003625:Data Collection; D005376:Financial Management / Q000379:methods*; D005377:Financial Management, Hospital / Q000379:methods*; D011445:Prospective Payment System / Q000191:economics*; D013223:Statistics as Topic; D014481:United States