Differential Cost Study of Cardiothoracic Surgery at Wilford Hall Medical Center

摘要

The introduction of managed care and capitated budgets in military hospitalspresents a new focus on the 'bottom-line' with an emphasis on cost control and management. Over the last two decades, military hospitals have used a system that produces 'full cost' data. Obtaining and using 'full costs' are necessary when businesses set price (or charges); however military hospitals are not for-profit entities, nor are they equipped to capture patient-level charges or resource use for billing purposes.