Uniform Chart of Accounts: A Format Design for a Management Information Report

摘要

The study determined an effective and understandable design for a uniform management report based on the Uniform Chart of Accounts (UCA) Medical Expense and Performance Report. The study objectives examined the elements of command participation and what items were essential information required for good decision-making. From this examination, a management report design was developed to provide current cost data for comparison of operating costs. The study concluded that the UCA system is not a fully utilized system as a management tool. The Medical Expense and Performance Report (MEPR) would better facilitate interpretation of data through additional graphics rather than written data. The study provided seven formats of typical command interest cost areas. These seven formats highlighted the cost accounting information graphically and enhanced the command's decision-making process. Keywords: Health care, Hospitals. (KR)