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Related Experiment Video

Updated: May 8, 2026

Measuring the Functional Abilities of Children Aged 3-6 Years Old with Observational Methods and Computer Tools

Measuring the Functional Abilities of Children Aged 3-6 Years Old with Observational Methods and Computer Tools

Published on: June 20, 2020

The development of a fee structure for productivity analysis and program management.

M Dennis¹, L Ledet

¹Assistant Director, Occupational Therapy Department, University of Texas Medical Branch, Galveston, TX.

Occupational Therapy in Health Care

|August 17, 2013

Summary

Occupational therapy managers can improve decision-making by using financial accounting. This study shows how one department revised its fee structure to analyze productivity and guide program management.

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Last Updated: May 8, 2026

Measuring the Functional Abilities of Children Aged 3-6 Years Old with Observational Methods and Computer Tools

Measuring the Functional Abilities of Children Aged 3-6 Years Old with Observational Methods and Computer Tools

Published on: June 20, 2020

Area of Science:

Healthcare Management
Financial Accounting in Therapy Settings

Background:

Occupational therapists often advance to management roles without financial accounting training.
Healthcare literature advocates for accounting principles, but practical application remains a challenge for therapy managers.

Purpose of the Study:

To demonstrate how financial accounting data can aid occupational therapy managers in decision-making.
To illustrate a practical method for analyzing therapist productivity and informing program management.

Main Methods:

Revision of an existing fee structure within a multiclinic occupational therapy department.
Utilization of generated financial data to analyze therapist productivity.
Application of data analysis to inform program management decisions.

Main Results:

The revised fee structure provided actionable data for productivity analysis.
Data-driven insights facilitated informed decisions regarding program management and resource allocation.
Enhanced understanding of financial metrics improved management capabilities.

Conclusions:

Financial accounting principles are essential for effective occupational therapy management.
Practical application of accounting techniques, such as fee structure analysis, empowers managers to optimize operations and enhance productivity.