Lab budgeting and cost accounting under DRGs
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April 2, 2016
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5 / 1246
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These are hospital management functions. Overutilization of services for a patient will drive costs above the level of the fixed payment rate for a particular diagnosis.
Since the cost of a particular test can no longer be matched against a specific dollar amount of revenue, laboratory managers now will have the most significant impact by producing lab services as efficiently as possible in terms of costs...
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Controlling resource consumption is the lab's prime concern, and the cost/output ratio is the laboratory manager's key performance measurement.
In hospitals, two distinct management components require cost data: individual service centers providing unique aspects of patient care and independent physicians who determine the types and quantity of service the different centers provide...
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