Doherty N, Cordes D
Department of Behavioral Sciences, University of Connecticut School of Dental Medicine, Farmington 06030.
J Dent Educ. 1994 Nov-Dec;58(11-12):822-31.
Increasing net patient revenues from teaching clinics is one of the alternatives available to dental schools seeking to alleviate economic pressures. Managerial decisions directed to this end require accurate and useful data on clinic finances and economic organization. An important step in this direction can be taken by defining the teaching clinic as a cost center, that is as an economic entity in a dental school with identifiable specific resources, costs, and revenues. This paper describes the accounting and economics frameworks within which resources and costs are classified and allocated into direct and indirect, and fixed and variable categories. The development and structure of a cost-revenue model designed for the teaching clinics at the University of Connecticut School of Dental Medicine is described to illustrate an application of the cost center concept.
增加教学诊所的患者净收入是牙科学校缓解经济压力的可行选择之一。为此目的做出的管理决策需要有关诊所财务和经济组织的准确且有用的数据。朝着这个方向迈出的重要一步是将教学诊所定义为一个成本中心，也就是说，将其定义为牙科学校中的一个经济实体，具有可识别的特定资源、成本和收入。本文描述了会计和经济框架，在这个框架内，资源和成本被分类并分配为直接和间接、固定和可变类别。文中描述了为康涅狄格大学牙医学院教学诊所设计的成本-收入模型的开发和结构，以说明成本中心概念的应用。
