Metzger L M
Loyola University of Chicago, IL.
Hosp Cost Manag Account. 1992 Dec;4(9):1-6.
This article has provided a look into the use of the reciprocal method as an alternative to more conventional methods of hospital service department cost allocation methods. The reciprocal method can be used with readily available software and with data that are largely already known. This method will provide not only appropriate allocation values for financial reporting but data that can be used for hospital decision making. In the highly competitive and sometimes hostile environment in which hospitals now fight to survive, any additional relevant data--especially that generated at almost no additional cost--should be provided to managers to help in the decision-making process.
本文探讨了使用交互分配法作为医院服务部门成本分配更传统方法的替代方法。交互分配法可与现成的软件以及大部分已知的数据一起使用。该方法不仅能为财务报告提供合适的分配值，还能提供可用于医院决策的数据。在医院为生存而挣扎的高度竞争且有时充满敌意的环境中，应向管理人员提供任何额外的相关数据——尤其是几乎不产生额外成本就能生成的数据——以帮助决策过程。
