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Related Experiment Videos

Time unit system of fee setting

D M Jagger, B J May

    Physical Therapy
    |May 1, 1976
    PubMed
    Summary
    This summary is machine-generated.

    A new cost accounting method accurately determines physical therapy service charges based on direct and indirect operational costs. This adaptable system reflects patient resource utilization, including time and supplies.

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    Area of Science:

    • Healthcare Administration
    • Health Economics
    • Physical Therapy Management

    Background:

    • Accurate cost determination is crucial for sustainable physical therapy services.
    • Existing billing methods may not fully capture resource utilization.
    • Optimizing departmental operations requires a clear understanding of costs.

    Purpose of the Study:

    • To develop an efficient, accurate, and simple method for determining physical therapy service charges.
    • To establish a cost accounting framework based on direct and indirect operational expenses.
    • To create a system that reflects patient resource use in terms of time, supplies, and overhead.

    Main Methods:

    • Cost accounting principles were applied to identify direct and indirect departmental operating costs.

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  • A time unit system was developed to quantify service delivery.
  • Charges were calculated to reflect patient-specific resource consumption.

    • Main Results:

    • An efficient and accurate method for calculating physical therapy charges was successfully developed.
    • The system differentiates between direct patient contact time and non-direct patient time.
    • The methodology allows for accurate patient billing based on resource allocation.

    Conclusions:

    • The developed cost accounting system provides an accurate and adaptable method for physical therapy billing.
    • This approach ensures charges reflect the true cost of services and patient resource utilization.
    • The system is suitable for various healthcare facilities, including teaching hospitals.