Downsizing and financial performance in rural hospitals

Article Abstract:

The effects of downsizing of rural hospitals on their financial performance are examined using market/environment control variables. Data from 797 rural hospitals from 1983 to 1988 indicate that respondents who have implemented downsizing failed to improve their financial performance. Moreover, hospital which downsized exhibited lower liquidity that those who did not downsize. The results support the hypothesis that downsizing is not correlated with financial performance.

Hospitals, Research, Management, Downsizing (Management), Hospitals, Rural, Rural hospitals

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What is the cost of controlling quality? Activity-based cost accounting offers an answer

Article Abstract:

Activity-based cost (ABC) accounting is an effective and viable alternative to conventional cost accounting in determining the cost of controlling transactions which ensure quality services. The cost accounting method falls short in delivering useful data because it can not analyze a specific value for each transaction due to the volume of transactions being processed. ABC accounting provides improved analysis of control costs because it can identify the costs of specific transactions that contribute to quality, including human resources efforts such as certain recruitment functions.

Health Care and Social Assistance, HEALTH SERVICES, Medical & Health Services, Methods, Health care industry, Accounting and auditing, Accounting, Medical care

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