Newhouse J P, Cretin S, Witsberger C J
Health Care Financ Rev. 1989 Fall;11(1):25-33.
Two alternative methods to Medicare Cost Reports that provide information about hospital costs more promptly but less accurately are investigated. Both employ utilization data from current-year bills. The first attaches costs to utilization data using cost-charge ratios from the previous year's cost report; the second uses charges from current year's bills. The first method is the more accurate of the two, but even using it, only 40 percent of hospitals had predicted costs within plus or minus 5 percent of actual costs. The feasibility and cost of obtaining cost reports from a small, fast-track sample of hospitals should be investigated.
研究了两种替代医疗保险成本报告的方法，这两种方法能更迅速但不太准确地提供有关医院成本的信息。两者都采用当年账单中的使用数据。第一种方法使用上一年成本报告中的成本收费比率将成本附加到使用数据上；第二种方法使用当年账单中的收费。两种方法中第一种更准确，但即便使用它，也只有40%的医院预测成本与实际成本的偏差在正负5%以内。应当研究从一小部分快速跟进的医院样本获取成本报告的可行性和成本。
