Mansfield M
Am J Occup Ther. 1983 Apr;37(4):239-46. doi: 10.5014/ajot.37.4.239.
A description of a micro-costing analysis conducted by the Psychiatric Occupational Therapy Department at Rush-Presbyterian St. Luke's Medical Center is reported. Analysis enabled a department manager to establish cost estimates for the services provided by the department. Included are data reflective of both costs and overhead. The analysis generates information concerning the relative amount of labor used, projected annual volumes, costs for direct and indirect labor, overtime, direct and indirect supplies, allocated cost, and cost for each identified evaluation and/or treatment. Access to cost information enables the department manager to realistically establish charges and to assess efficient use of personnel and supplies. The micro-costing analysis provides a vehicle to communicate departmental needs to the hospital administration based upon documented use of resources, and justified by a thorough cost breakdown.
本文报告了拉什长老会圣卢克医疗中心精神科职业治疗部进行的微观成本分析。该分析使部门经理能够为部门提供的服务制定成本估算。其中包括反映成本和间接费用的数据。该分析生成了有关劳动力使用量、预计年工作量、直接和间接劳动力成本、加班费、直接和间接用品成本、分摊成本以及每项确定的评估和/或治疗成本的信息。获取成本信息使部门经理能够切实制定收费标准，并评估人员和用品的有效使用情况。微观成本分析提供了一种手段，可根据记录的资源使用情况向医院管理层传达部门需求，并通过详细的成本细目加以证明。
