1977
DOI: 10.1097/00004010-197702040-00013
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The Financial Management of Hospitals

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1985
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Cited by 15 publications
(5 citation statements)
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“…These costs differ from hospital charges in that they reflect costs of resources consumed performing each service. Two major categories of accounting costs, direct and indirect costs, are tabulated for each service, 15 . Direct costs are defined as those closely associated with patient care (nursing salaries, for example).…”
Section: Methodsmentioning
confidence: 99%
“…These costs differ from hospital charges in that they reflect costs of resources consumed performing each service. Two major categories of accounting costs, direct and indirect costs, are tabulated for each service, 15 . Direct costs are defined as those closely associated with patient care (nursing salaries, for example).…”
Section: Methodsmentioning
confidence: 99%
“…Five-year survival rates are now reported to be as high as 70% overall [ 11. In the United States, access to affordable health care services is often contingent upon access to health insurance coverage at a reasonable price. Health insurance may be obtained individually, through employers, or through government programs, such as Medicare or Medicaid [2][3][4]. Historical evidence of access to health insurance coverage by survivors of childhood cancer has been inconsistent [5-91.…”
Section: Introductionmentioning
confidence: 99%
“…This study applied the direct distribution method as a method of cost allocation to each cost center. 38,39 In this study, cost and effects are largely immediate, leaving the cost-effectiveness ratio relatively unaffected by the discount rate. Therefore, no attempt was made to adjust cost and effects for time.…”
Section: Methodsmentioning
confidence: 91%