Bilsky Steven D, Aber Jeffrey M
Ernst & Young, Health Sciences Advisory Services, Iselin, NJ, USA.
Healthc Financ Manage. 2007 Jul;61(7):68-73.
Steps in implementing a service line approach include: Defining the service line. Allocating service line revenue and expense. Analyzing service line contribution margin and profitability. Determining the value of other factors. Creating standards for investment decisions, benchmarking, and ranking.
定义服务线。分配服务线收入和费用。分析服务线边际贡献和盈利能力。确定其他因素的价值。制定投资决策、标杆管理和排名的标准。
