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At least 667 records · Page 37Linked to original sources
PubMed1994

A cost comparison of Canadian and U.S. hospital pharmacy departments.

The average Canadian hospital in 1990, with an almost 11-day average length of stay compared to 7.3 days in U.S. hospitals, had an average expense per discharge of $2,720 less than similar U.S. facilities. With the health reform debates underway, this large discrepancy estimated at $84.2 billion per annum for the United States, stimulated interest in undertaking a comparative analysis of pharmacy department expenses in medium-size and teaching hospitals in these two nations. If U.S. acute care facilities could have curtailed their hospital pharmacy and drug discharge cost to correspond to Canadian averages, an estimated $4.6 billion might have been saved in the United States in 1993. Reductions in these expenses could be influenced by how closely our health reform plan eventually follows the Canadian global budgetary target model and whether the U.S. pharmaceutical industry is forced to reduce its wholesale drug prices.

Budgets↗
PubMed1995

Transfer pricing--better decisions for greater savings.

The potential economic benefits of many restructuring initiatives are lost to the uninformed decisions which result from a mismatch between operational and financial systems. Transfer pricing helps eliminate this mismatch. Through it, a restructured center "pays" for all services provided by centralized departments for its patients. In this way, it can be an invaluable tool during and after your restructuring initiative. It helps you create a more cost-effective and beneficial vision of a fully restructured future. It makes setting economic targets for the right-sizing of centralized departments a relatively easy matter. And it will be an essential tool for leaders as they overcome the challenges of tomorrow's marketplace. In short, the higher the priority on economics, the more ongoing value transfer pricing adds to your restructuring initiative.

Accounting↗
PubMed1994

Cost accounting supports clinical evaluations.

This article describes how a hospital cost accounting system was used to evaluate the financial impact of the use of a new and expensive drug at a 700-bed academic medical center.

Academic Medical Centers↗
PubMed1996

Using cost accounting data to improve clinical value.

Value in health care can be defined as the provision of appropriate care at appropriate cost. While appropriate care is the province of clinical providers, cost data usually is maintained by financial managers. Collaboration between clinical providers and financial managers therefore is essential if optimum value is to be created. To this end, cost data are frequently given to providers for use in clinical care improvement projects. One such project has been implemented successfully at Virginia Mason Medical Center, Seattle, Washington.

Accounting↗
PubMed1997

The principles of quality-associated costing: derivation from clinical transfusion practice.

As clinical transfusion practice works towards achieving cost-effectiveness, prescribers of blood and its derivatives must be certain that the prices of such products are based on real manufacturing costs and not market forces. Using clinical cost-benefit analysis as the context for the costing and pricing of blood products, this article identifies the following two principles: (1) the product price must equal the product cost (the "price = cost" rule) and (2) the product cost must equal the real cost of product manufacture. In addition, the article describes a new method of blood product costing, quality-associated costing (QAC), that will enable valid cost-benefit analysis of blood products.

Accounting↗
PubMed1997

Costing the library services. Cairns Library: a case study.

In the present climate libraries have to adopt a business approach to funding submissions; detailed management information must be produced in support of expenditure and to ensure that the services are cost-effective. In addition to the grant from its parent body (the Faculty of Clinical Medicine, University of Oxford), the Cairns Library obtains funding from five other bodies, including National Health Service Hospital Trusts. The Cairns Library has introduced an ongoing costing exercise covering the different services. The costs are divided into three categories: salary costs, other direct costs and indirect costs. Staff time has been identified from detailed time-sheets kept by each member of staff; the time recorded is assigned to the individual services. The direct costs and the indirect costs have been identified and allocated/apportioned similarly. The services are divided into five packages: core, current awareness, document delivery, enquiries and user education. The costs for each package have been apportioned to the funding bodies on the basis of the number of registered users from each body.

Cost Allocation↗
PubMed1998

How to calculate total purchase cost.

Companies wanting to implement a total cost-based supplier selection process often stumble over how to include nonmonetary issues such as delivery and quality performance, lead time, services, and social policies. This article describes a process that allows a company to include any issue it deems relevant and to determine its cost factor.

Accounting↗
PubMed1982

Continuous ambulatory peritoneal dialysis (CAPD) on Merseyside--cost/cost effectiveness.

We have costed our Continuous Ambulatory Peritoneal Dialysis (CAPD) programme on Merseyside since its start in January, 1979. Costs for initial training, maintenance and subsequent re-admissions have been included. At the end of 1981 the current cost to the NHS was pounds 5 510 per patient per year. This figure compares favourably with costs for other dialysis modes, especially when considering the older age and poorer medical condition of the CAPD patients.

Cost Allocation↗