Berlin M F, Faber B P, Berlin L M, Budzynski M R
D.J. Sullivan and Associates, Ann Arbor, MI, USA.
Healthc Financ Manage. 1997 Nov;51(11):73-4, 76.
Relative value unit (RVU) cost accounting which uses the resource-based relative value scale (RBRVS), can be used to determine the cost to produce given services and determine appropriate physician fees. The calculations derived from RVU costing have additional applications, such as analyzing fee schedules, evaluating the profitability of third-party payer reimbursement, calculating a floor capitation rate, and allocating capitation payments within the group. The ability to produce this information can help group practice administrators determine ways to manage the cost of providing services, set more realistic fees, and negotiate more profitable contracts.
使用基于资源的相对价值尺度（RBRVS）的相对价值单位（RVU）成本核算，可用于确定提供特定服务的成本，并确定适当的医生费用。从RVU成本核算得出的计算结果还有其他应用，例如分析收费表、评估第三方支付者报销的盈利能力、计算最低人头费率以及在集团内部分配人头支付款项。生成这些信息的能力可帮助集团医疗机构管理人员确定管理服务提供成本的方法、设定更现实的费用并谈判更有利可图的合同。
