Pobojewski T R
J Allied Health. 1978 Summer;7(3):192-8.
The Clinical Allied Health Education Center, Grand Rapids, Michigan, supported by Ferris State College, Big Rapids, Michigan, under Contract No. 1-AH-44106 with the Department of Health, Education and Welfare, designed a model for the clinical education of allied health personnel. Research concerning the cost of clinical education was a necessary part of the model design process. The primary purpose of this case study was to determine, in dollar terms, the cost or benefit to Hospital B, using available data, or data which could be developed with little effort by the hospital. The study breaks down the component costs into determinable factors, and assigns a dollar value to each. A value is also assigned to that portion of the student's activities that produced revenue for the hospital. Expenses related to the production of revenue by students are calculated and applied against said revenue in accordance with the matching principle. The result when revenue and expense were matched was net benefit of $46, 186 to Hospital B.
密歇根州大急流城的临床联合健康职业教育中心，由密歇根州大急流城的费里斯州立学院提供支持，根据与卫生、教育和福利部签订的第1 - AH - 44106号合同，设计了一个联合健康职业人员临床教育的模式。关于临床教育成本的研究是模式设计过程的必要组成部分。本案例研究的主要目的是利用现有数据或医院稍加努力就能获取的数据，以美元计算确定B医院的成本或收益。该研究将组成成本细分为可确定的因素，并为每个因素赋予美元价值。学生活动为医院创造收入的部分也被赋予了价值。根据配比原则，计算与学生创收相关的费用，并将其与上述收入相抵。收入与费用相抵的结果是B医院净收益46,186美元。
