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Results for “Cost Allocation”

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At least 793 records · Page 44Linked to original sources
PubMed1995

New South Wales group pathology services--the Southpath model.

There has been significant rationalisation of public pathology service provision in New South Wales through the formation of group pathology services. These services are a fundamental change in the method of service organisation and delivery and little has been reported detailing their organisational and financial structures. Southpath, the group pathology service of the Southern Sydney Area Health Service, has improved service delivery, improved productivity by 18.2 per cent and reduced pathology expenditure per admission by 19.2 per cent. This paper describes the organisation of Southpath as knowledge of the organisational structures and performance of the group pathology service is necessary for the evaluation of this change in the method of service delivery and is essential to the current debate on the value of public pathology services.

Budgets↗
PubMed1995

Cost-accounting techniques for health care providers.

The author reviews cost-accounting techniques and systems used by manufacturing companies. Some of the concepts and techniques used by for-profit companies can be implemented for health care institutions. Nurse executives can learn many lessons in product cost accounting from these for-profit companies. Understanding the various cost-accounting methodologies and techniques that are available can help nurse executives design, implement, and use a cost accounting system that will identify the costs associated with products and services provided. The author also reviews and explains standard costing systems. These systems can serve as valuable tools for budgeting, evaluating, and controlling departmental costs. When used in these instances, they can prove useful, and they furnish important information that is necessary for pricing products, determining alternatives or substitute services, and controlling costs.

Accounting↗
PubMed1997

Activity-based costing saves on supply distribution costs.

Activity-based costing is coming, but is your organization ready? A few pioneering hospitals are already reaping the operational and economic benefits of activity-based costing in their materials management, and now the VHA purchasing alliance is offering this costing option to its 1,200 hospital members. The concept is simple, so why aren't there more takers? Here are the details on this pragmatic pricing approach that could save your facility plenty.

Accounting↗
PubMed1990

Allocating resources.

This article reviews the methods of economic evaluation of health technology. The different forms of evaluation are outlined and the importance of assessing costs and benefits at the margin stressed. The approaches used by economists to analyze priorities for health technologies are discussed and a number of key managerial and policy issues identified. It is concluded that, while further methodological improvements can be made, a clear methodology for economic evaluation of health technologies has been established. However, attention needs to be paid to the timeliness and relevance of economic evaluation in order to ensure its maximum impact.

Cost Allocation↗
PubMed1997

The Oregon experiment: the role of cost-benefit analysis in the allocation of Medicaid funds.

The state of Oregon decided to cover all potentially eligible Medicaid citizens to 100% of poverty. Previously, Oregon had covered persons up to 67% of poverty. In order to keep overall program costs in check. Oregon decided to limit the number of services that its Medicaid program would cover. Oregon's normative choice was to contain program costs by covering all eligible persons up to 100% of poverty, while at the same time uniformly limiting access to certain services for everyone in the overall group of eligible persons. The state developed a prioritization list of medical services and priced the components on the list. The amount of money ultimately available for the Medicaid program was a political decision informed by data about the cost of different services and influenced by the priorities set through an independent process of priority-setting. Physicians were asked to determine what works medically, how well it works, and what benefits accrue to patients. Recognizing that physician perspectives on efficacy might vary from patients' perspectives on valuation of benefits, Oregon's planners developed a method for valuing medical outcomes that stemmed from particular medical interventions. This blend of medical fact and value to patients allowed for comparing valuations by introducing cost considerations. Condition-treatment (CT) pairs linked a medical condition with one or more courses of treatment. The goal was to determine the likely incremental medical benefit from a given treatment. In addition, Oregon developed a Quality-of-Well-Being scale to determine the net patient benefit from medical intervention and used a telephone survey to value that net benefit. A cost-benefit ratio was derived, and a prioritization of CT pairs was developed. The article analyzes and evaluates Oregon's use of cost-benefit calculations in the allocation of Medicaid funds, noting that Oregon itself backed away from many of the implications of its cost-benefit analysis and that the Americans with Disabilities Act has constrained use of quality-of-life judgments in Medicaid resource allocation decision-making.

Cost-Benefit Analysis↗
PubMed2000

High and Dry: Drought Stress, Sex-Allocation Trade-offs, and Selection on Flower Size in the Alpine Wildflower Polemonium viscosum (Polemoniaceae).

Sex-allocation trade-offs may maintain variation in secondary sexual characteristics if such traits vary in their benefits or costs in association with different genders. In Polemonium viscosum, large flowers benefit both male and female aspects of reproduction. In this study, I explore how resource investment in flower size influences the cost of allocation to male and female function. Large flowers exact a water cost in P. viscosum under dry conditions. In an extreme drought in 1997, experimentally watered plants had higher survival and fecundity than controls. By comparing allocation patterns between plants dying from drought and survivors, I tested whether the demographic cost of large flowers increases with allocation to fecundity. Controls that died showed a positive relationship between flower size and fruit production, while survivors showed a negative relationship or trade-off. Watered plants showed no such trade-off. To test whether drought affects the relationship of corolla size to male function, I used leaf-water potential in 1998 to classify plants as stressed or unstressed. Corolla size showed positive correlations to pollen per flower regardless of drought stress. I conclude that under drought the demographic cost of producing large flowers is gender dependent, such that viability selection favors either small-flowered plants with female-biased reproduction or larger-flowered plants with male-biased reproduction.

Polemonium viscosum↗
PubMed1981

The United States Veterans Administration health care system as a model of regionalization.

The regionalization of health services is fundamentally based on a system of allocation of resources. The VA appears to have adopted the philosophies of regionalization by forming a network of 28 medical care districts that share the system budgeting responsibility. This approach tends to ignore population aspects, specifically: the needs of the veterans, the interplay of medical school affiliation, the internal effects of incentives for high inpatient censuses, the effect of district leadership. A fourfold research plan is suggested, including an intense investigation of (1) the veteran population, (2) the decision-making process in resource allocation, (3) the relationship of the Va to its environment, especially the health care structure of the communities where facilities operate, and (4) the problems associated with health delivery planning and resource allocation in general.

Cost Allocation↗
PubMed2005

Surviving the enrollment growth funding formula.

Leadership changes in universities usually bring about philosophical and operational shifts within the institution. When these shifts involve resource allocation procedures, nursing programs are often highlighted because their costs appear great in comparison to traditional academic units. This was the exact situation at East Carolina University, a case history of which is presented here. Strategies for dealing constructively with this negative situation are outlined, as are lessons learned. A positive outcome required a thorough knowledge of funding processes, faculty involvement in generating solution alternatives, frequent and effective communication, and patience.

Benchmarking↗