The effects of changes in cost allocations on the assessment of cost containment regulation in hospitals
Article Abstract:
Research into the effect of the prospective payment system introduced in 1983 on cost containment in hospital inpatient services is presented. The paper analyses inpatient direct costs and shows that they did not decrease relative to outpatient direct costs.
Publication Name: Journal of Accounting and Public Policy
Subject: Business
ISSN: 0278-4254
Year: 2000
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A revised classification pattern of hospital financial ratios
Article Abstract:
A taxonomy of financial ratios used in evaluating the financial attributes of hospital performance are examined to determine their effectiveness. Financial data is derived from 2,189 hospitals all over the US. Statistical results indicate that attributes such as fixed asset efficiency, capital structure, profitability, working capital efficiency and age of fixed assets are important in improving financial ratio analysis.
Publication Name: Journal of Accounting and Public Policy
Subject: Business
ISSN: 0278-4254
Year: 1996
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