| Depreciation | This is a Note on Generally Accepted Accounting Principles. It discusses depreciation, but first creates the context in which depreciation can best be understood.
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| Surpluses in Nonprofit Organizations | This note describes the rationale for having a surplus (equivalent of profit) in a nonprofit organization. It provides guidance on how to calculate the appropriate size of the surplus.
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| Critique of IOM Report on GME | This is a critique of the summer 2014 report prepared by the Institute ofMedicine on the subject of Graduate Medical Education. It points outseveral flaws in the report's analysis and recommendations, and suggeststhat Medicare and Medicaid support for GME may no longerbe appropriate. | Download |
| What Does an MRI Cost? | This is an article published in the November 2015 issue of Healthcare Financial Management. It demonstrates how activity-based costing can be used to determine the cost of an MRI, and, by extension, the cost of other procedures in a hospital.
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| Bundled Pricing and Price Discounts |
This paper discussed both bundled pricing and the risks associated with offering price discounts to payers.
You also may find the following article interesting in thinking about the question of dividing revenue among physicians: If you subscribe to The New England Journal of Medicine you may download it at no cost:
Kocher, Robert, and Anuraag Chigurupati, “The Coming Battle over Shared Savings — Primary Care Physicians versus Specialists” The New England Journal of Medicine,July 14, 2016
http://www.nejm.org/doi/full/10.1056/NEJMp1604994 | Download |
| Bumps Along the ACO Road | This article discusses some of the difficulties that hospitals and physician-hospital organizations (PHOs) will have in creating accountable care organizations (ACOs) and assuring their success. | Download |
| Charging for ED Visits |
This article, published in the October 2017 issue of Healthcare Financial Management, discusses a potential new approach to charging for ED visits. It argues that an ED's standby (fixed) costs should be charged separately from the treatment (step and variable) costs, much as is done with public utility charges.
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| Profit Centers | This article is a little old, but it is based on the United Medical Center case study. It argues that profit centers may no longer be appropriate for departments in academic medical centers. | Download |
| Stages of Hospital Cost Accounting |
This is a somewhat old article that discusses the evolution of hospital cost accounting through several stages, beginning with full cost accounting, moving to differential cost accounting, then to responsibility accounting. It also discusses a stage that was not in place when the research was conducted but now seems to be relevant for hospitals that have shifted to a service-line strategy. | Download |