Magnus S A, Smith D G
School of Public Health, Department of Health Management and Policy, University of Michigan, Ann Arbor, USA.
Health Care Manage Rev. 2000 Fall;25(4):65-76. doi: 10.1097/00004010-200010000-00006.
To evaluate costs and achieve cost control in the face of new technology and demands for efficiency from both managed care and governmental payers, hospitals need to benchmark their costs against those of other comparable hospitals. Since they typically use Medicare Cost Report (MCR) data for this purpose, a variety of cost accounting problems with the MCR may hamper hospitals' understanding of their relative costs and performance. Managers and researchers alike need to investigate the validity, accuracy, and timeliness of the MCR's cost accounting data.
为了在面对新技术以及管理式医疗和政府支付方对效率的要求时评估成本并实现成本控制，医院需要将自身成本与其他可比医院的成本进行基准比对。由于医院通常为此目的使用医疗保险成本报告（MCR）数据，MCR存在的各种成本核算问题可能会妨碍医院了解其相对成本和绩效。管理人员和研究人员都需要调查MCR成本核算数据的有效性、准确性和及时性。
