The prospective payment system, hospital efficiency, and compensation contracts for senior-level hospital administrators

Article Abstract:

A study was conducted on the effect of the shift towards the prospective payment system (PPS) for Medicare reimbursement on the use of bonus-based compensation contracts for senior-level hospital administrators. A sample of 1,078 hospitals from a national survey showed that hospitals performing i neficiently prior to PPS often used contracts with larger bonuses as a percentage of base salary proceeding PPS implementation. Results also indicated that hospitals would not be likely to use bonus-based compensation contracts if hospital operations were closely monitored.

Analysis, Evaluation, Compensation and benefits, Prospective payment systems (Medical care), Bonuses, Hospital administrators

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An examination of the efficiency of proprietary hospital versus non-proprietary hospital ownership structures

Article Abstract:

A comparison of the operating efficiency of proprietary and non-proprietary hospitals was made using expense level and administrative salaries as bases. The study revealed that operating expenses and administrative salaries of proprietary hospitals were lower than non-proprietary hospitals. The findings also show that non-proprietary hospitals have more employees, beds and admissions, and independent medical services. The study made is in agreement with public policy that encourages competition and supports free organizational forms.

Finance, Hospitals, Public, Public hospitals, Hospitals, Proprietary, Proprietary hospitals

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The informativeness of operating statements for commercial nonprofit enterprises

Article Abstract:

A study was conducted to examine the informativeness of operating statements for commercial nonprofit enterprises. Results show that users of the profit and loss statements of nonprofit hospitals might consider them to be significantly more informative if enough disclosures were provided about payments to physicians. To a certain extent, the true surpluses are underreported because quasi-dividends are treated as part of the controlling physicians' pay.

Religious, Grantmaking, Civic, Professional, and Similar Organizations, Nonprofit Institutions, Research, Accounting and auditing, Nonprofit organizations, Financial statements

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