Sorensen J E
Med Care. 1976 May;14(5 Suppl):154-9.
Uniform cost data are essential for managing health services, establishing billing and reimbursement rates, and measuring effectiveness and impact. Although it is especially difficult in the case of long-term health care to develop standard cost accounting procedures because of the varied configurations of inpatient, intermediate, and ambulatory services, the overall approaches to cost accounting and its content can be made more uniform. With this purpose in mind, a general model of cost accounting is presented for a multilevel program of long-term services, together with a special method for ambulatory services using "hours accounted for" as the basic measure.
统一的成本数据对于管理医疗服务、确定计费和报销费率以及衡量效果和影响至关重要。尽管由于住院、中级和门诊服务的配置各不相同，在长期医疗保健中制定标准成本核算程序尤其困难，但成本核算的总体方法及其内容可以更加统一。出于这一目的，本文提出了一种针对长期服务多级项目的成本核算通用模型，以及一种以“占用小时数”为基本衡量指标的门诊服务特殊方法。
