How to improve allocation of support service costs.
Healthc Financ Manage
; 44(2): 42, 46, 48 passim, 1990 Feb.
Article
em En
| MEDLINE
| ID: mdl-10145210
ABSTRACT
Better accounting for support service costs at outpatient facilities involves distinguishing between fixed and variable expenses, then creating separate budgets for them. To simplify this step, financial managers can create a surrogate, such as the number of patient visits, to represent service activity. Once this is completed, separated costs are allocated by using criteria that recognize short-term and long-term service use.
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Coleções:
01-internacional
Base de dados:
MEDLINE
Assunto principal:
Orçamentos
/
Alocação de Custos
/
Custos e Análise de Custo
/
Departamentos Hospitalares
Tipo de estudo:
Health_economic_evaluation
País/Região como assunto:
America do norte
Idioma:
En
Revista:
Healthc Financ Manage
Ano de publicação:
1990
Tipo de documento:
Article