McCue Michael J, Thompson Jon M
Department of Health Administration, Virginia Commonwealth University, Medical College of Virginia Campus, Box 980203, Richmond, VA 23298-0203, USA.
Am J Hosp Palliat Care. 2006 Aug-Sep;23(4):259-66. doi: 10.1177/1049909106290245.
The objective of the study was to examine the financial and operating performance of newly established, free- standing hospices relative to existing, freestanding hospices. A nonparametric median test was used to compare the median values of operating and financial performance measures between newly established hospices and existing hospices. Operating and financial data were measured for the 2 groups using cost report data from the Centers for Medicare and Medicaid Services. The authors sampled 44 new, freestanding hospices and selected 312 freestanding existing hospices and analyzed their data over 2 years from 2002 to 2003. The study found that 91% of these new hospices were owned by for-profit organizations and were located in the southern region of the United States. New hospices served fewer patients; however, they had a longer length of stay compared to existing hospices. They offered fewer imaging services and radiation therapy services. New hospices generated significantly higher revenue but incurred significantly higher expenses. The results suggest that longer lengths of stay allow these newer hospices to increase revenue and improve overall profitability.
该研究的目的是考察新设立的独立临终关怀机构相对于现有独立临终关怀机构的财务和运营表现。采用非参数中位数检验来比较新设立临终关怀机构与现有临终关怀机构在运营和财务绩效指标方面的中位数。使用医疗保险和医疗补助服务中心的成本报告数据来衡量这两组机构的运营和财务数据。作者抽取了44家新的独立临终关怀机构，并选取了312家现有的独立临终关怀机构，分析了它们在2002年至2003年这两年间的数据。研究发现，这些新临终关怀机构中有91%由营利性组织所有，且位于美国南部地区。新临终关怀机构服务的患者较少；然而，与现有临终关怀机构相比，它们的住院时间更长。它们提供的影像服务和放射治疗服务较少。新临终关怀机构的收入显著更高，但支出也显著更高。结果表明，更长的住院时间使这些较新的临终关怀机构能够增加收入并提高整体盈利能力。
