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  • Title: How to improve allocation of support service costs.
    Author: Hogan AJ, Marshall RM.
    Journal: Healthc Financ Manage; 1990 Feb; 44(2):42, 46, 48 passim. PubMed ID: 10145210.
    Abstract:
    Better accounting for support service costs at outpatient facilities involves distinguishing between fixed and variable expenses, then creating separate budgets for them. To simplify this step, financial managers can create a surrogate, such as the number of patient visits, to represent service activity. Once this is completed, separated costs are allocated by using criteria that recognize short-term and long-term service use.
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