Eastaugh S R
Department of Health Policy and Management, School of Public Health and Health Services, George Washington University, Washington, DC, USA.
J Health Care Finance. 1998 Fall;25(1):19-25.
This article outlines the issues in cost identification and fair payment for acquired immune deficiency syndrome (AIDS) research. Costs need to be better identified using activity-based costing methods to reveal the structural pattern of care. Patterns of care can be too expensive if they: (1) overutilize the hospital as the locus of care, or (2) underutilize prevention and education. Managers need to learn more about the cost identification issues payers face in designing a fair payment system. In the long run, more health care professionals would serve the cause of innovation and biomedical research if they all work together to define a stable fair funding mechanism. Payers need to learn that fair payment of indirect costs is not a bonus or a windfall profit.
本文概述了获得性免疫缺陷综合征（艾滋病）研究中的成本识别和公平支付问题。需要使用基于活动的成本核算方法更好地识别成本，以揭示护理的结构模式。如果护理模式存在以下情况，可能会过于昂贵：（1）过度将医院作为护理场所，或（2）未充分利用预防和教育。管理者需要更多地了解支付方在设计公平支付系统时所面临的成本识别问题。从长远来看，如果所有医疗保健专业人员共同努力定义一个稳定的公平资助机制，将会有更多人投身于创新和生物医学研究事业。支付方需要认识到，间接成本的公平支付并非额外补贴或意外之财。
