Accession Number:

ADA209793

Title:

A Study to Develop a Methodology to Enable Direct Cost UCA (Uniform Chart of Accounts) Data to Be Expressed in Terms of Cost per Admission for Specific Diagnosis Related Groups

Descriptive Note:

Study rept. Jul 1984-Jul 1985

Corporate Author:

ACADEMY OF HEALTH SCIENCES (ARMY) FORT SAM HOUSTON TX HEALTH CARE ADMINISTRATION

Personal Author(s):

Report Date:

1985-07-01

Pagination or Media Count:

70.0

Abstract:

This study was conducted to develop a methodology to enable direct cost Uniform Chart of Accounts UCA data to be expressed in terms of cost per disposition for specific Diagnosis Related Groups DRG. Cost data were collected and compared under both accounting systems for completeness. The author concluded that the methodology for calculating average costs per DRG at military hospitals, using UCA supplied cost figures for each service and the HCFA DRG weights, is both practical and workable. Keywords Obstetrics, Orthopedics.

Subject Categories:

  • Economics and Cost Analysis
  • Medicine and Medical Research
  • Medical Facilities, Equipment and Supplies

Distribution Statement:

APPROVED FOR PUBLIC RELEASE