Worth K
Hosp Mater Manage. 1986 Sep;11(9):3-6.
Although a shoddy business practice, hospitals have historically found it advantageous to expense inventory upon receipt rather than use for two reasons: It sped up reimbursement, and under a cost-based reimbursement system, huge cashes of "unofficial" inventory didn't affect profitability. This reasoning no longer applies. The author explains various strategies for controlling this invisible asset.
尽管这是一种劣质的商业行为,但历史上医院发现收到库存时就将其费用化而非使用库存有两个好处:它加快了报销速度,并且在基于成本的报销系统下,大量“非正式”库存不会影响盈利能力。这种理由已不再适用。作者解释了控制这项无形资产的各种策略。