Better Medicare Cost Report Data are Needed to Help Hospitals Benchmark Costs and Performance
作者:
Stephen Magnus,
Dean Smith,
期刊:
Health Care Management Review
(OVID Available online 2000)
卷期:
Volume 25,
issue 4
页码: 65-76
ISSN:0361-6274
年代: 2000
出版商: OVID
关键词: benchmarking;cost accounting;cost management;financial reporting;hospitals;Medicare Cost Report;reimbursement incentives
数据来源: OVID
摘要:
To evaluate costs and achieve cost control in the face of new technology and demands for efficiency from both managed care and governmental payers, hospitals need to benchmark their costs against those of other comparable hospitals. Since they typically use Medicare Cost Report (MCR) data for this purpose, a variety of cost accounting problems with the MCR may hamper hospitals' understanding of their relative costs and performance. Managers and researchers alike need to investigate the validity, accuracy, and timeliness of the MCR's cost accounting data.
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