Analyzing administrative costs in hospitals
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Published on: February 24, 2026
Niccie L McKay1, Christy Harris Lemak
1Department of Health Services Research, Management and Policy, University of Florida, Gainesville, FL, USA. nmckay@phhp.ufl.edu
Abstract:
Using an integrated, management-based approach, this article presents a conceptual framework for analyzing administrative costs in hospitals; the framework differentiates among three types of administrative costs-operational, payer-based, and regulatory--on the basis of the locus of control. An illustration of the framework uses 2003 data for Florida hospitals.
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