Analysis of Hospital Costs : a manual for Managers /
- Geneva : World Health Organization, c2000.
- viii, 92 pages : Illustrations ;
Preface -- Acknowledgements -- Introduction -- Chapter 1. Computing unit costs using line item expenditure data -- Defining the final product of the cost analysis -- Defining cost centres -- Identifying the full cost for each input -- Assigning inputs to cost centres -- Allocating all costs to final cost centres -- Computing the unit cost for each cost centre -- Reporting results -- Chapter 2. Using cost data to improve management of a hospital -- Cost data at cost centre or department level -- Cost data at hospital level -- Hospital revenues. Chapter 3. Using cost data to improve management of a hospital system -- Estimating volumes and costs in a hospital system -- Allocation of a budget between hospitals -- Improving hospital efficiency -- Refining the hospital's role in the health system -- References -- Methodology of cost analysis -- Country studies -- Other studies -- Appendices -- Appendix 1. Tables for computing unit cost at Hospital X -- Appendix 2. Step-down allocation using direct cost -- Appendix 3. Table of annualization factors -- Appendix 4. Exercises -- Exercise 1. A district hospital in Bangladesh. Exercise 2. Should we contract out laundry services? -- Exercise 3. A missed opportunity -- Exercise 4. The wish list -- Exercise 5. Data sources and analysis -- Exercise 6. Hospital reform case study -- Answers -- Answers to Exercise 1 -- Answers to Exercise 2 -- Answers to Exercise 3 -- Answers to Exercise 4 -- Answers to Exercise 5 -- Answers to Exercise 6.