医院成本的管理会计分析
A managerial accounting analysis of hospital costs.
作者信息
Frank W G
出版信息
Health Serv Res. 1976 Spring;11(1):34-44.
Abstract
Variance analysis, an accounting technique, is applied to an eight-component model of hospital costs to determine the contribution each component makes to cost increases. The method is illustrated by application to data on total costs from 1950 to 1973 for all U.S. nongovernmental not-for-profit short-term general hospitals. The costs of a single hospital are analyzed and compared to the group costs. The potential uses and limitations of the method as a planning and research tool are discussed.
摘要
方差分析是一种会计技术，应用于医院成本的八要素模型，以确定每个要素对成本增加的贡献。通过应用于1950年至1973年美国所有非政府非营利性短期综合医院的总成本数据来说明该方法。分析了单个医院的成本并与组成本进行比较。讨论了该方法作为规划和研究工具的潜在用途和局限性。
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本文引用的文献
1
A patient-specific approach to hospital cost accounting.一种针对医院成本核算的个性化方法。
Health Serv Res. 1973 Summer;8(2):102-20.
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