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The use of the transition cost accounting system in health services research

机译:过渡成本会计系统在卫生服务研究中的使用

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摘要

The Transition cost accounting system integrates clinical, resource utilization, and financial information and is currently being used by several hospitals in Canada and the United States to calculate the costs of patient care. Our objectives were to review the use of hospital-based cost accounting systems to measure costs of treatment and discuss potential use of the Transition cost accounting system in health services research. Such systems provide internal reports to administrators for formulating major policies and strategic plans for future activities. Our review suggests that the Transition cost accounting information system may useful for estimating in-hospital costs of treatment.
机译:过渡成本会计系统集成了临床,资源利用和财务信息,目前加拿大和美国的多家医院正在使用该系统来计算患者护理费用。我们的目标是审查使用基于医院的成本会计系统来衡量治疗成本,并讨论在医疗服务研究中过渡成本会计系统的潜在用途。这样的系统向管理员提供内部报告,以制定未来活动的主要政策和战略计划。我们的评估表明,过渡成本核算信息系统可能有助于估算住院治疗费用。

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