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

Occupational therapists are frequently promoted to management level positions without prior instruction in financial accounting. Accounting information can enhance rational decision making processes at both the middle management and supervisory levels. Although today's literature encourages health care professionals to utilize accounting principles, the occupationd therapy manager is often uncertain as to how to apply these techniques to his own setting. This paper describes how one multiclinic department revised its existing fee structure and utilized the generated data to analyze therapists' productivity and to effect decisions regarding program management.