Author: Donald S. Shepard
Publisher: World Health Organization
ISBN: 9789241545280
Category : Medical
Languages : en
Pages : 106
Book Description
A practical guide to the principles and methods of cost analysis as a managerial tool for improving the efficiency of hospitals. Addressed to managers and administrators, the manual aims to equip its readers with the knowledge and skills needed to calculate the costs of different activities or departments, analyse their significance, and use this information to manage resources wisely. Throughout, recommendations and advice are specific to the different purposes of cost analysis and the different types of decisions commonly facing managers. The manual, which is intended for use as a training tool, was finalized following extensive field testing in workshops in Bangladesh, Egypt, and Zimbabwe. Methods of cost-finding and cost analysis are thoroughly explained and illustrated with practical examples and model step-by-step procedures for performing calculations. Since hospital accounting systems in developing countries may have gaps or inaccuracies, the manual gives particular attention to reliable methods for estimating costs when existing data are problematic. The manual opens with an explanation of the many advantages of using cost-finding and cost analysis as managerial tools. These include the provision of data needed for informed decisions on operations and infrastructure investment, the planning of future budgets, the establishment of charges for patient services, and the development of mechanisms for ensuring that costs do not exceed available revenues and subsidies. Against this background, the core of the manual is presented in three chapters. The first and most extensive chapter explains how to allocate costs to cost centres and how to compute unit costs. Information and examples are presented according to seven steps. Each is discussed in terms of the types of data needed, how component cost items should be treated, and how costs can be computed in particular situations or cases. Practical examples are used to illustrate the types of questions addressed in cost analysis and the value of this information in guiding decisions. Chapter two explains how cost data can be used to improve the management of an individual hospital. Information is intended to guide decisions at both the cost centre, or department, level and the hospital level. Managerial tasks covered include budgeting, profitability, efficiency improvements, contracting outside services or producing in-house, and assessing fiscal solvency. Chapter three considers the use of cost data in managing national and regional hospital systems. Specific applications include improvements in the referral system, the appropriate use of different providers of services, and the comparison of similar hospitals to identify inefficiencies or sources of waste. The manual concludes with a series of practical exercises, followed by explanations of their answers.
Analysis of Hospital Costs
Author: Donald S. Shepard
Publisher: World Health Organization
ISBN: 9789241545280
Category : Medical
Languages : en
Pages : 106
Book Description
A practical guide to the principles and methods of cost analysis as a managerial tool for improving the efficiency of hospitals. Addressed to managers and administrators, the manual aims to equip its readers with the knowledge and skills needed to calculate the costs of different activities or departments, analyse their significance, and use this information to manage resources wisely. Throughout, recommendations and advice are specific to the different purposes of cost analysis and the different types of decisions commonly facing managers. The manual, which is intended for use as a training tool, was finalized following extensive field testing in workshops in Bangladesh, Egypt, and Zimbabwe. Methods of cost-finding and cost analysis are thoroughly explained and illustrated with practical examples and model step-by-step procedures for performing calculations. Since hospital accounting systems in developing countries may have gaps or inaccuracies, the manual gives particular attention to reliable methods for estimating costs when existing data are problematic. The manual opens with an explanation of the many advantages of using cost-finding and cost analysis as managerial tools. These include the provision of data needed for informed decisions on operations and infrastructure investment, the planning of future budgets, the establishment of charges for patient services, and the development of mechanisms for ensuring that costs do not exceed available revenues and subsidies. Against this background, the core of the manual is presented in three chapters. The first and most extensive chapter explains how to allocate costs to cost centres and how to compute unit costs. Information and examples are presented according to seven steps. Each is discussed in terms of the types of data needed, how component cost items should be treated, and how costs can be computed in particular situations or cases. Practical examples are used to illustrate the types of questions addressed in cost analysis and the value of this information in guiding decisions. Chapter two explains how cost data can be used to improve the management of an individual hospital. Information is intended to guide decisions at both the cost centre, or department, level and the hospital level. Managerial tasks covered include budgeting, profitability, efficiency improvements, contracting outside services or producing in-house, and assessing fiscal solvency. Chapter three considers the use of cost data in managing national and regional hospital systems. Specific applications include improvements in the referral system, the appropriate use of different providers of services, and the comparison of similar hospitals to identify inefficiencies or sources of waste. The manual concludes with a series of practical exercises, followed by explanations of their answers.
Publisher: World Health Organization
ISBN: 9789241545280
Category : Medical
Languages : en
Pages : 106
Book Description
A practical guide to the principles and methods of cost analysis as a managerial tool for improving the efficiency of hospitals. Addressed to managers and administrators, the manual aims to equip its readers with the knowledge and skills needed to calculate the costs of different activities or departments, analyse their significance, and use this information to manage resources wisely. Throughout, recommendations and advice are specific to the different purposes of cost analysis and the different types of decisions commonly facing managers. The manual, which is intended for use as a training tool, was finalized following extensive field testing in workshops in Bangladesh, Egypt, and Zimbabwe. Methods of cost-finding and cost analysis are thoroughly explained and illustrated with practical examples and model step-by-step procedures for performing calculations. Since hospital accounting systems in developing countries may have gaps or inaccuracies, the manual gives particular attention to reliable methods for estimating costs when existing data are problematic. The manual opens with an explanation of the many advantages of using cost-finding and cost analysis as managerial tools. These include the provision of data needed for informed decisions on operations and infrastructure investment, the planning of future budgets, the establishment of charges for patient services, and the development of mechanisms for ensuring that costs do not exceed available revenues and subsidies. Against this background, the core of the manual is presented in three chapters. The first and most extensive chapter explains how to allocate costs to cost centres and how to compute unit costs. Information and examples are presented according to seven steps. Each is discussed in terms of the types of data needed, how component cost items should be treated, and how costs can be computed in particular situations or cases. Practical examples are used to illustrate the types of questions addressed in cost analysis and the value of this information in guiding decisions. Chapter two explains how cost data can be used to improve the management of an individual hospital. Information is intended to guide decisions at both the cost centre, or department, level and the hospital level. Managerial tasks covered include budgeting, profitability, efficiency improvements, contracting outside services or producing in-house, and assessing fiscal solvency. Chapter three considers the use of cost data in managing national and regional hospital systems. Specific applications include improvements in the referral system, the appropriate use of different providers of services, and the comparison of similar hospitals to identify inefficiencies or sources of waste. The manual concludes with a series of practical exercises, followed by explanations of their answers.
Analysis of Hospital Costs
Author: Donald S. Shepard
Publisher:
ISBN:
Category : Hospitals rates
Languages : en
Pages : 84
Book Description
Publisher:
ISBN:
Category : Hospitals rates
Languages : en
Pages : 84
Book Description
Hospital Cost Manual
Author: Hospital Council of the National Capital Area, Inc
Publisher:
ISBN:
Category : Hospitals
Languages : en
Pages : 328
Book Description
Publisher:
ISBN:
Category : Hospitals
Languages : en
Pages : 328
Book Description
Hospital Cost Manual of the Hospital Council of the National Capital Area
Author: Hospital Council of the National Capital Area, Inc., Wash
Publisher:
ISBN:
Category : Hospitals
Languages : en
Pages :
Book Description
Publisher:
ISBN:
Category : Hospitals
Languages : en
Pages :
Book Description
Hospital cost manual
Author: Hospital Council of the National Capital Area
Publisher:
ISBN:
Category : Costs and Cost Analysis
Languages : en
Pages : 0
Book Description
Publisher:
ISBN:
Category : Costs and Cost Analysis
Languages : en
Pages : 0
Book Description
Cost Determination Manual for Hospital Inpatient Accounting
Author: United States. Health Services and Mental Health Administration
Publisher:
ISBN:
Category :
Languages : en
Pages : 188
Book Description
Publisher:
ISBN:
Category :
Languages : en
Pages : 188
Book Description
Administrative Cost Determination Manual for Hospital Inpatient Accounting
Author: National Center for Health Services Research and Development
Publisher:
ISBN:
Category : Hospitals
Languages : en
Pages : 188
Book Description
Publisher:
ISBN:
Category : Hospitals
Languages : en
Pages : 188
Book Description
Administrative Cost Determination Manual for Hospital Inpatient Accounting
Author: Boston Consulting Group
Publisher:
ISBN:
Category : Hospitals
Languages : en
Pages : 186
Book Description
Publisher:
ISBN:
Category : Hospitals
Languages : en
Pages : 186
Book Description
Uniform Cost Analysis Manual
Author: California Hospital Association
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages :
Book Description
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages :
Book Description
A Guide for Hospitals
Author: United States. Department of Health, Education, and Welfare
Publisher:
ISBN:
Category : Grants-in-aid
Languages : en
Pages : 66
Book Description
Publisher:
ISBN:
Category : Grants-in-aid
Languages : en
Pages : 66
Book Description