Summers J, Falleur D, Lingwall J
Department of Health Administration, Southwest Texas State University, San Marcos 78666.
J Allied Health. 1993 Winter;22(1):21-32.
Some allied health programs consume more resources than they generate. Decision makers are often required to evaluate the need for continuing such programs. This paper presents a methodology for analysis of programs that do not cover their costs with the revenue that they generate. Although the subject presented is a clinical laboratory science program, the methodology and the examples provide a model and instruction on how to conduct a similar analysis for any allied health program, and a summary of the types of conclusions such an analysis might afford.
一些联合健康项目消耗的资源超过了它们所创造的价值。决策者常常需要评估是否有必要继续开展此类项目。本文提出了一种方法,用于分析那些无法通过自身创收来覆盖成本的项目。尽管文中所呈现的案例是一个临床检验科学项目,但该方法及示例为如何对任何联合健康项目进行类似分析提供了一个模型和指导,并总结了此类分析可能得出的结论类型。