Kramer A K, Ellertsen R J
Quincy Hospital, MA.
Healthc Financ Manage. 1993 Jun;47(6):52, 54-5, 58.
Precise statistical budgeting remains an underused cost-control technique in healthcare organizations, despite the increasing need for such techniques resulting from national movement toward prospective pricing and managed care. As revenues are capped, the use of precise case-mix based statistical budgeting to reduce unit costs has become one of the few strategies available to financial managers to assure profitability. The use of personal computers with database and spreadsheet software can facilitate effective case-mix based budgeting.
尽管随着全国向预期定价和管理式医疗的转变，对精确统计预算编制技术的需求日益增加，但在医疗保健组织中，精确统计预算编制仍然是一种未得到充分利用的成本控制技术。由于收入受到限制，使用基于精确病例组合的统计预算编制来降低单位成本已成为财务经理确保盈利能力的少数可用策略之一。使用带有数据库和电子表格软件的个人计算机可以促进基于有效病例组合的预算编制。
