Elnicki R A
Health Serv Res. 1974 Winter;9(4):270-92.
A financial model of a hospital is used to analyze the relationships among service intensity, productivity, and per diem cost growth rates at various input cost growth rates. The model duplicates the hospital's cost-finding procedure given estimates of service volumes, hours, and direct costs. Results of the analysis indicate that large increases in labor productivity and/or decreases in service intensity would be necessary in order to limit the growth rate of per diem costs to 8 percent per year.
医院的财务模型用于分析在不同投入成本增长率下,服务强度、生产率和每日成本增长率之间的关系。该模型根据服务量、时长和直接成本的估计值,复制医院的成本核算程序。分析结果表明,为了将每日成本增长率限制在每年8%,有必要大幅提高劳动生产率和/或降低服务强度。