The impact of medicare capital prospective payment regulation on hospital capital expenditures
Article Abstract:
Research into the effect of the capital prospective payment system on hospitals' capital expenditure (CPPS) is presented. The paper shows a drop in capital investment and no change in operating costs following CPPS introduction in 1991.
Publication Name: Journal of Accounting and Public Policy
Subject: Business
ISSN: 0278-4254
Year: 2000
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Adoption of costing systems in US hospitals: an event history analysis 1980-1990
Article Abstract:
Research into the impact of changes in the Medicare reimbursement system on US hospitals between 1980 and 1990 is presented. The paper suggests that those hospitals subject to greater revenue controls were more likely to adopt complex cost control systems.
Publication Name: Journal of Accounting and Public Policy
Subject: Business
ISSN: 0278-4254
Year: 2000
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Hospital financial ratio classification patterns revisited: upon considering nonfinancial information
Article Abstract:
Research into the relationship between conventional hospital financial ratios and non-financial information is presented. The paper examines the factor patterns which derive from financial and non-financial variables such as Case Mix Index and Occupancy Percentage.
Publication Name: Journal of Accounting and Public Policy
Subject: Business
ISSN: 0278-4254
Year: 2000
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