The Uniform Chart of Accounts: A Description with Comments on Potential Use With Case Mix Data.
NAVAL SCHOOL OF HEALTH SCIENCES BETHESDA MD
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The Uniform Chart of Accounts UCA is a standardized cost accounting system developed specifically for use in military fixed medical treatment facilities. By providing a single tri-service chart of accounts with common definitions for all elements, the UCA generates a unique source of standardized data for making cost and workload comparisons among military hospitals and clinics. To interpret the UCA data, it is essential to be familiar with the basic procedure for generating the cost figures on the UCA final reports, including accumulation and purification of cost and workload data from the reporting work centers for the redistribution of costs among work centers to reflect shared resources and indirect expenses and for production of the summary reports. This report provides a short description of these procedures, plus comments and discussion concerning the use of other medical data such as Diagnosis Related Groups DRGs to supplement the UCA inpatient cost data. Originator-supplied keywords include Case mix.
- Administration and Management
- Medical Facilities, Equipment and Supplies