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Related Experiment Videos

A multifactorial approach to understanding anesthesia selection

J D Suver1, S R Arikian, M C Shannon

  • 1Health Administration Program, College of Allied Health Professions, University of Kentucky, Lexington, USA.

Health Care Management Review
|January 1, 1995
PubMed
Summary
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A hospital cost accounting model tracks surgery and anesthesia expenses for inpatients. This validated model uses time-allocation methodology for accurate financial analysis in healthcare settings.

Area of Science:

  • Health Economics
  • Hospital Administration
  • Surgical Cost Analysis

Background:

  • Accurate tracking of hospital costs is crucial for financial management.
  • Existing cost accounting methods may not fully capture the complexities of surgical and anesthesia expenses.

Purpose of the Study:

  • To present a comprehensive hospital cost accounting model.
  • To track total costs associated with inpatient surgery and anesthesia.
  • To evaluate the model's utility from a hospital CFO perspective.

Main Methods:

  • Development of a full hospital cost accounting model.
  • Utilization of time-allocation methodology for cost distribution.
  • Prospective multicenter economic clinical trial for validation across three settings.

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Main Results:

  • The presented model effectively tracks total inpatient surgery and anesthesia costs.
  • The time-allocation methodology provides a robust approach to cost accounting.
  • The model demonstrated applicability across diverse healthcare settings.

Conclusions:

  • The developed cost accounting model offers a valuable tool for hospital financial management.
  • Accurate cost tracking of surgical and anesthesia services is feasible.
  • The model supports informed decision-making for hospital CFOs.