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A trend analysis of financial accounts. From TEFRA to PPS 7
1Department of Health Administration, Virginia Commonwealth University, Richmond.
Hospital Topics
|October 1, 1993
Abstract:
This article presents a time trend in financial accounts, starting with the introduction of the prospective payment system (PPS) to its seventh year (PPS 7). The financial accounts are analyzed by hospital ownership and bed size. Applying the index-number trend series analysis, our findings show that large for-profit facilities had higher operating income than other large ownership groups. In contrast, the three small ownership groupings we studied incurred an operational loss.