How to improve allocation of support service costs.
作者信息
Hogan A J, Marshall R M
机构信息
College of Human Medicine, Michigan State University, East Lansing.
出版信息
Healthc Financ Manage. 1990 Feb;44(2):42, 46, 48 passim.
PMID:10145210
Abstract
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.
摘要
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