Contrasting RCC, RVU, and ABC for managed care decisions. A case study compares three widely used costing methods and finds one superior.
Contrasting RCC, RVU, and ABC for managed care decisions. A case study compares three widely used costing methods and finds one superior.
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比较 RCC、RVU 和 ABC 的管理式医疗决策。
DOI：
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发表时间：
1996
期刊：
影响因子：
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通讯作者：
D. A. West
中科院分区：
文献类型：
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作者：
T. West;E. Balas;D. A. West
为了获得所需的成本数据，以改进管理式医疗保健决策和谈判有利可图的资本化合同，大多数医疗保健提供者组织使用以下三种成本计算方法之一：成本与收费比率法、相对价值单位法或基于作业的成本计算方法。尽管大多数提供者组织使用成本与收费比率，但在肾透析诊所应用这三种方法的案例研究发现，基于作业的成本计算方法提供了最准确的成本数据。通过使用这种成本计算方法，医疗保健财务经理可以获得有关资源分配和成本控制的最佳决策所需的数据，从而确保其组织的长期财务可行性。
To obtain cost data needed to improve managed care decisions and negotiate profitable capitation contracts, most healthcare provider organizations use one of three costing methods: the ratio-of-costs-to-charges method, the relative value unit method, or the activity-based costing method. Although the ratio-of-costs to charges is used by a majority of provider organizations, a case study that applied these three methods in a renal dialysis clinic found that the activity-based costing method provided the most accurate cost data. By using this costing method, healthcare financial managers can obtain the data needed to make optimal decisions regarding resource allocation and cost containment, thus assuring the longterm financial viability of their organizations.