Analyzing administrative costs in hospitals.
Using an integrated, management-based approach, this article presents a conceptual framework for analyzing administrative costs in hospitals; the framework differentiates among three types of administrative costs-operational, payer-based, and regulatory--on the basis of the locus of control. An illustration of the framework uses 2003 data for Florida hospitals.
McKay
Niccie L
NL
Department of Health Services Research, Management and Policy, University of Florida, Gainesville, FL, USA. nmckay@phhp.ufl.edu
Lemak
Christy Harris
CH
D003365:Costs and Cost Analysis; D005377:Financial Management, Hospital; D005431:Florida; D006739:Hospital Administration / Q000191:economics*; D017721:Hospital Costs