A Proposal for Capital Cost Payment

Article Abstract:

The various uses and definitions of the term 'capital' in accounting are discussed. Cleverly provides an example of capital cost payments for proprietary and voluntary hospitals. Current payment systems appear to give an advantage to proprietary hospitals. Alternative capital cost payment methods include: 1) exchange cost depreciation with replacement cost depreciation, 2) continue with current methods for proprietary hospitals and 3) revise measurement rules for voluntary hospitals. Using replacement cost depreciation, older hospitals would initally benefit over new facilities. The level of difficulty in adjusting replacement cost payment to the prospective payment system would depend on the type of prospective system implemented.

Hospitals, Payment

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United States physician payment reform: background and comparison with the Canadian model

Article Abstract:

United States businesses and legislators have become increasingly interested in the Canadian method of health insurance and delivery because of its success in controlling health care costs. The 1989 Omnibus Budget Reconciliation Act changed the Medicare physician payment scheme to a resource-based relative value scale system similar to that of Canada. A comparison of the two countries' health services and an analysis of the new payment system are included.

United States, Analysis, Usage, Canada, Laws, regulations and rules, Finance, Compensation and benefits, Physicians, Medical professions, Social policy, Medical policy, Health policy, Health services administration, Medicare, Medical fees, Relative value scale payment systems (Medical care)

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Physician-hospital integration strategies: impact on physician involvement in hospital governance

Article Abstract:

Physician involvement and physician-management conflicts in three physician-hospital contractual arrangements (PHCA), namely, joint ventures, management service organizations and not-for-profit foundation are studied. Results show that PHCAs increased physician participation in decision making and capital budgeting processes. Physician-management conflicts were also fewer in hospitals with PHCAs.

Research, Hospital-physician joint ventures

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