Controlling unofficial inventory.
Although a shoddy business practice, hospitals have historically found it advantageous to expense inventory upon receipt rather than use for two reasons: It sped up reimbursement, and under a cost-based reimbursement system, huge cashes of "unofficial" inventory didn't affect profitability. This reasoning no longer applies. The author explains various strategies for controlling this invisible asset.
D003365:Costs and Cost Analysis; D007445:Inventories, Hospital / Q000379:methods*; D008421:Materials Management, Hospital / Q000379:methods*; D008962:Models, Theoretical; D014481:United States