These tools will no longer be maintained as of December 31, 2024. Archived website can be found here. PubMed4Hh GitHub repository can be found here. Contact NLM Customer Service if you have questions.
Pubmed for Handhelds
PUBMED FOR HANDHELDS
Search MEDLINE/PubMed
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.[Abstract] [Full Text] [Related] [New Search]