Resource measurement by health care providers.
The need to use health care resources effectively and efficiently has led to increased interest in developing a "should cost" approach to performance measurement. The development of appropriate standards and the separation of fixed costs into surrogate variable and capacity components can provide a useful tool for managers to measure performance. This article develops a framework for evaluating the utilization of fixed costs in providing output.
D000704:Analysis of Variance; D002017:Budgets; D003361:Cost Allocation / Q000379:methods*; D003365:Costs and Cost Analysis / Q000379:methods*; D004526:Efficiency; D006292:Health Priorities; D006295:Health Resources / Q000706:statistics & numerical data*; D010361:Patients / Q000145:classification; D010557:Personnel Administration, Hospital; D012015:Reference Standards; D014481:United States