Analysis of Hospital Costs:
A Manual for Managers
By D. S., Shepard, D., Hodgkin, Y. E., Anthony
* Publisher: World Health Organisation
* Number Of Pages: 104
* Publication Date: 2000-01-01
* ISBN-10 / ASIN: 9241545283
* ISBN-13 / EAN: 9789241545280
* Binding: Paperback
Book Description:
A practical guide to the principles and methods of cost analysis as a
managerial tool for improving the efficiency of hospitals. Addressed to
managers and administrators, the manual aims to equip its readers with
the knowledge and skills needed to calculate the costs of different
activities or departments, analyse their significance, and use this
information to manage resources wisely. Throughout, recommendations and
advice are specific to the different purposes of cost analysis and the
different types of decisions commonly facing managers. The manual,
which is intended for use as a training tool, was finalized following
extensive field testing in workshops in Bangladesh, Egypt, and
Zimbabwe. Methods of cost-finding and cost analysis are thoroughly
explained and illustrated with practical examples and model
step-by-step procedures for performing calculations. Since hospital
accounting systems in developing countries may have gaps or
inaccuracies, the manual gives particular attention to reliable methods
for estimating costs when existing data are problematic. The manual
opens with an explanation of the many advantages of using cost-finding
and cost analysis as managerial tools. These include the provision of
data needed for informed decisions on operations and infrastructure
investment, the planning of future budgets, the establishment of
charges for patient services, and the development of mechanisms for
ensuring that costs do not exceed available revenues and subsidies.
Against this background, the core of the manual is presented in three
chapters. The first and most extensive chapter explains how to allocate
costs to cost centres and how to compute unit costs. Information and
examples are presented according to seven steps. Each is discussed in
terms of the types of data needed, how component cost items should be
treated, and how costs can be computed in particular situations or
cases. Practical examples are used to illustrate the types of questions
addressed in cost analysis and the value of this information in guiding
decisions. Chapter two explains how cost data can be used to improve
the management of an individual hospital. Information is intended to
guide decisions at both the cost centre, or department, level and the
hospital level. Managerial tasks covered include budgeting,
profitability, efficiency improvements, contracting outside services or
producing in-house, and assessing fiscal solvency. Chapter three
considers the use of cost data in managing national and regional
hospital systems. Specific applications include improvements in the
referral system, the appropriate use of different providers of
services, and the comparison of similar hospitals to identify
inefficiencies or sources of waste. The manual concludes with a series
of practical exercises, followed by explanations of their answers.
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