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Title
Predicting hospital accounting costs.
First Author
Newhouse, Joseph P
Date of Pub
1989 Fall
Pages
25-33
Volume
11
Issue
1
Other Authors
Cretin, Shan; Witsberger, Christina J
Abstract
Two alternative methods to Medicare Cost Reports that provide information about hospital costs more promptly but less accurately are investigated. Both employ utilization data from current-year bills. The first attaches costs to utilization data using cost-charge ratios from the previous year's cost report; the second uses charges from current year's bills. The first method is the more accurate of the two, but even using it, only 40 percent of hospitals had predicted costs within plus or minus 5 percent of actual costs. The feasibility and cost of obtaining cost reports from a small, fast-track sample of hospitals should be investigated.
Abstract Continued
N/A
MeSH
Accounting/methods : Catchment Area (Health) : Costs and Cost Analysis/trends : Economics, Hospital/statistics & numerical data : Fees and Charges : Hospital Bed Capacity : Medicare/utilization : Ownership : Prospective Payment System : Regression Analysis : Support, U.S. Gov't, Non-P.H.S. : United States
NTIS Number
PB90-146705