The ratio of costs to chargees: how good a basis for estimating costs?

Inquiry

Volumn 32, Issue 4, 1995, Pages 476-481

  Shwartz, Michael ^a,b   Young, David W ^a,b,c   Siegrist, Richard ^a,b  

^a Department of Health Care and Operations Management ^*  (United States)

^b BOSTON UNIVERSITY   (United States)

^c HARVARD SCHOOL OF PUBLIC HEALTH   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

ARTICLE; CALCULATION; FORECASTING; HEALTH CARE COST; HEALTH CARE FINANCING; HEALTH CARE POLICY; HOSPITAL COST;

EID: 0029551172     PISSN: 00469580     EISSN: None     Source Type: Journal    
DOI: None     Document Type: Article

References (5)

1. Asnby, J. 1993. The Accuracy of Cost Measures Derived from Medicare Cost Report Data. Intramural Report 1-93-01, Prospective Payment Assessment Commission, Washington, D.C.
2. Finkler, S.A. 1982. The Distinction Between Cost and Charges. Annals of Internat Medicine 96(1): 102-109.
3. Schimmel, V.E., C. Alley, and A.M. Heath. 1987. Measuring Costs: Product Line Accounting versus Ratio of Cost to Charges. Topics in health Care Financing 13 (4): 76-86.
4. Shwartz, M., D.W. Young, and R. Siegrist. 1994. The Ratio of Costs to Charges: How Good a Basis for Estimating Costs? Working Paper No. 94-09, School of Management, Boston University.
5. Young, D.W. 1988. Cost Accounting and Cost Comparisons: Methodological Issues and Their Policy and Management Implications. Accounting Horizons 2 (i): 67-76.