Davis Ken, Otwell Robert, Barber Jeff
North Mississippi Health Services, Tupelo, Miss., USA.
Healthc Financ Manage. 2004 Apr;58(4):76-82, 84.
Care-based cost management (CBCM) is an approach to managing costs that relies on improving clinical quality. The premise of CBCM is that providers have exhausted their ability to lower costs associated with traditional cost drivers: personnel, equipment, supplies, and other large expenses, such as information technology. Therefore, financial managers should focus on alternative organizational cost drivers: Processes of care. Complications. Social issues.
基于护理的成本管理（CBCM）是一种依靠提高临床质量来管理成本的方法。CBCM的前提是，提供者已经用尽了降低与传统成本驱动因素相关成本的能力：人员、设备、用品以及其他大额开支，如信息技术。因此，财务经理应关注替代性组织成本驱动因素：护理流程、并发症、社会问题。
