Wang B B, Wan T T, Falk J A, Goodwin D
National Defense Medical Center, Taiwan.
J Med Syst. 2001 Aug;25(4):241-55. doi: 10.1023/a:1010775104091.
This study identifies the difference in financial performance between rural and urban hospitals and examines whether or not that difference may be attributed to the emphasis of revenue enhancement over cost management strategies. Hospitals in Virginia were included in this study except for the two state university medical centers. Rural and urban hospitals were compared on 10 performance indicators grouped into four categories: revenues, costs, profits, and productivity. The results suggest that rural hospital profitability is dependent on cost management. Since rural hospitals achieved lower cost, better efficiency and productivity level than urban hospitals in Virginia, they demonstrate a significant higher level of profit.
本研究确定了农村医院和城市医院在财务绩效方面的差异，并考察了这种差异是否可能归因于收入增长策略优于成本管理策略。除了两所州立大学医学中心外，弗吉尼亚州的医院都纳入了本研究。农村医院和城市医院在分为四类的10项绩效指标上进行了比较：收入、成本、利润和生产率。结果表明，农村医院的盈利能力取决于成本管理。由于弗吉尼亚州的农村医院比城市医院实现了更低的成本、更高的效率和生产率水平，它们的利润水平显著更高。
