Abstracts

Health care industry

Search abstracts:

Dimensions of accountability for not-for-profit hospitals and health systems

Article Abstract:

There are four aspects of accountability for nonprofit hospitals and health systems. The first is the political aspect, which pertains to the institution's tax-exempt status. The community aspect, which pertains to the health and social requirements of the community. The clinical and patient aspects, which requires providing access to quality health care services and lastly, the commercial aspect, which pertains to the responsibility of nonprofit hospitals to provide low-cost, high-quality medical services to various commercial patients.

Religious, Grantmaking, Civic, Professional, and Similar Organizations, Nonprofit Institutions, Research, Nonprofit organizations, Responsibility, Hospitals, Voluntary, Voluntary hospitals, Health systems agencies

---

A premerger profile of Columbia and HCA hospitals

Article Abstract:

The premerger characteristics of Columbia and Hospital Corporation of America (HCA) are compared with local hospitals. Data on the two hospital groups' 170 acute care hospitals and controllable market variables such as competition, per capita income and local population indicate that patients of Columbia/HCA hospitals mostly comprised of personal payers instead of low-paying medicaid patients. This explains the hospitals' better financial performance despite their low occupancy rate and treatment of more complex cases.

Mergers, acquisitions and divestments, Acquisitions and mergers, COL, HCA Inc., Columbia Hospital Corp.

---

Activity-based costing for hospitals

Article Abstract:

Previous studies have shown the feasibility of using activity-based costing (ABC) in hospital environments. However, many of these studies narrow the application of ABC to specific departments in health care organizations. Notwithstanding this limitation, a framework for the implementation of ABC in all aspects of hospital operations, including specialized services, is developed.

Methods, Hospital administration, Cost accounting

Similar abstracts:

• Abstracts: Mission statement content and hospital performance in the Canadian not-for-profit health care sector. Hospital governance in a competitive environment
• Abstracts: Abnormal returns and the regulation of nonprofit hospital sales and conversions. How do zero tolerance drunk driving laws work?
• Abstracts: A model of voluntary turnover among hospital CEOs. Gender and compensation in health care management. A decision support system for hospital bed assignment
• Abstracts: How adequate are state data to support health reform or monitor health system change? Patient-level cost of home health care under capitated and fee-for-service payment
• Abstracts: The ratio of costs to charges: how good a basis for estimating costs? Judging hospitals by severity-adjusted mortality rates: the case of CABG surgery

This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.