Using PCs for effective case-mix based budgeting.

Abstract

Precise statistical budgeting remains an underused cost-control technique in healthcare organizations, despite the increasing need for such techniques resulting from national movement toward prospective pricing and managed care. As revenues are capped, the use of precise case-mix based statistical budgeting to reduce unit costs has become one of the few strategies available to financial managers to assure profitability. The use of personal computers with database and spreadsheet software can facilitate effective case-mix based budgeting.