Division of Cardiology, Jewish General Hospital, McGill University, Montreal, Quebec, Canada.
Cost Eff Resour Alloc. 2007 Aug 8;5:11. doi: 10.1186/1478-7547-5-11.
The Transition cost accounting system integrates clinical, resource utilization, and financial information and is currently being used by several hospitals in Canada and the United States to calculate the costs of patient care. Our objectives were to review the use of hospital-based cost accounting systems to measure costs of treatment and discuss potential use of the Transition cost accounting system in health services research. Such systems provide internal reports to administrators for formulating major policies and strategic plans for future activities. Our review suggests that the Transition cost accounting information system may useful for estimating in-hospital costs of treatment.
过渡成本核算系统整合了临床、资源利用和财务信息，目前正在加拿大和美国的几家医院使用，以计算患者护理的成本。我们的目的是审查基于医院的成本核算系统在治疗成本测量中的使用，并讨论在卫生服务研究中使用过渡成本核算系统的潜在用途。这些系统为管理者提供内部报告，以制定未来活动的主要政策和战略计划。我们的审查表明，过渡成本核算信息系统可能有助于估计住院治疗的成本。
