Biomedical subjects

Z Rezaee

Publications and source records attributed to Z Rezaee.

2 recordsLinked to original sources

PubMed1993

Examining the effect of PPS on cost accounting systems.

The cost of treating patients varies widely, but the prospective payment system (PPS) pays hospitals the same amount for every patient at a standard diagnosis-related group (DRG) rate. When PPS was implemented in October 1984, many predicted that implementation of PPS would cause hospitals to make significant changes to their traditional cost-accounting systems. This article examines the accuracy of those predictions.

Accounting↗

PubMed1986

Developing the comprehensive audit under PPS.

In the area of auditing, the change in payment systems from a cost-based retrospective reimbursement system to PPS has forced the independent auditor and the hospital financial manager to focus on tight administrative and accounting controls. Overall, the key for the auditor under PPS seems to be development of a strategic, comprehensive audit plan. It can provide both control and structure while not producing restrictions.

Abstracting and Indexing↗