Using PCs for effective case-mix based budgeting
Kramer, A.K.; Ellertsen, R.J.
Healthcare Financial Management Journal of the Healthcare Financial Management Association 47(6): 52; 54-58
1993
ISSN/ISBN: 0735-0732 PMID: 10145824 Document Number: 421886
Precise statistical budgeting remains an underused cost-control technique in healthcare organizations, despite the increasing need for such techniques resulting from national movement toward prospective pricing and managed care. As revenues are capped, the use of precise case-mix based statistical budgeting to reduce unit costs has become one of the few strategies available to financial managers to assure profitability. The use of personal computers with database and spreadsheet software can facilitate effective case-mix based budgeting.