Hogan A J, Marshall R M
College of Human Medicine, Michigan State University, East Lansing.
Healthc Financ Manage. 1990 Feb;44(2):42, 46, 48 passim.
Better accounting for support service costs at outpatient facilities involves distinguishing between fixed and variable expenses, then creating separate budgets for them. To simplify this step, financial managers can create a surrogate, such as the number of patient visits, to represent service activity. Once this is completed, separated costs are allocated by using criteria that recognize short-term and long-term service use.
更好地核算门诊设施的支持服务成本，需要区分固定费用和可变费用，然后分别为它们制定预算。为简化这一步骤，财务经理可以创建一个替代指标，如患者就诊次数，来代表服务活动。一旦完成这一步，就可以使用能够识别短期和长期服务使用情况的标准来分配分开核算的成本。
