Detail Distorted Medicare Reimbursements : The Effects of Cost Accounting Choices   Oleh:  Hwang, Yuhchang ; Kirby, Alison J. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Management Accounting Research vol. 6 (1994), page 128-143. Topik: COST ACCOUNTING; medicare reimbursements; Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ36.2 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel In this paper we demonstrate the potential reimbursement distortion from using a single cost driver for allocating hospital inpatient care costs to patients. Given that payments for hospital inpatient care are closely related to hospitals' reported costs, if hospitals' inpatient care costs are driven by multiple drivers but are allocated and reported based on only a single cost driver, it is likely that the reported cost and consequently the level of reimbursement by individual insurers to hospitals will be distorted. Our analysis provides an estimate of the extent to which Medicare's current costing procedures generate inequities in absolute and relative levels of reimbursement. Because of the large absolute level of health care expenditures, even small percentage changes may produce significant economic consequences. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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