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Results for “Cost Allocation”

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PubMed1984

Adult day care services in New York State: a comparison with other long-term care providers.

In response to the need for the creation of adult health-oriented day care programs, New York State in 1969 enacted the first state legislation and regulations to govern the operation of such programs. This report categorizes existing New York State nonoccupant programs into four types on the basis of the ratio of total ancillary costs to total direct costs and then compares and assesses their costs. Costs and characteristics of registrants in the four nonoccupant models are also described and contrasted. The report then compares the patient characteristics and costs of nonoccupant programs with those of the most similar long-term care providers in the state, namely, certified home health agencies and health-related facilities.

Activities of Daily Living↗
PubMed1984

DRGs, variable pricing, and budgeting for nursing services.

This article focuses on the cost impact of patient acuity on DRGs. The traditional method of routine charges for nursing services is compared with the development of a variable charge structure based on patient classification. Examples of each method are given. The authors also analyze a charge structure based upon patient care requirements and apply the budgeting process to the cost determination of nursing services.

Budgets↗
PubMed1984

Reallocation in academic dentistry: a legal and administrative perspective.

Like other elements in higher education, academic dentistry is experiencing financial austerity and must be able to reallocate its resources in order to provide the optimal level of service within a given budget. Continuous, across-the-board budget cuts will only reduce the quality of strong departments to the level of weak ones. Dental college faculty, with guidance and support from administrators, will need to develop procedures and criteria for program restructuring that will increase educational flexibility and link budgeting with planning. Seniority and tenure may be used as criteria for personnel action, but faculty must be aware that tenure is a method to achieve academic freedom and is not a guarantee of perpetual employment. The courts will not substitute their judgment for that of the university authorities in academic or personnel matters unless the institution's action is arbitrary, capricious, or discriminatory.

Budgets↗
PubMed1982

Variable billing for services: new fiscal direction for nursing.

The advantages of variable billing for nursing care that: It identifies revenue nursing cost centers. It facilitates systematic control of revenue and expenses, improving budget planning and management. It generates a tremendous amount of data that can be used in administrative planning and decision making. It is more equitable than past billing practices for the patient, the third-party payer, and the hospital, making it a public relations asset. The disadvantages of variable billing are that: Charges at one hospital are not easily compared with those at another. The mix of patients at varying classification levels has a significant effect on revenue, thus increasing the possibility of lower revenue. More accountability and in some cases more work is required of nursing administrators. In this article, the practical application of variable billing in acute care settings has been discussed. It is hoped that the information provided here will stimulate nursing administrators to assess the feasibility of implementing varible billing for nursing services as a fiscal practice in their own institutions.

Arizona↗