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Updated: Jul 22, 2026

Assessing Changes in Volatile General Anesthetic Sensitivity of Mice after Local or Systemic Pharmacological Intervention
Published on: October 16, 2013
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.
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.
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.
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