Analyzing Administrative Costs in Hospitals : Health Care Management Review

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Analyzing Administrative Costs in Hospitals

McKay, Niccie L.; Lemak, Christy Harris

Author Information

Niccie L. McKay, PhD, is Associate Professor, Department of Health Services Research, Management and Policy, University of Florida, Gainesville. E-mail: [email protected].

Christy Harris Lemak, PhD, is Associate Professor, Department of Health Services Research, Management and Policy, University of Florida, Gainesville. E-mail: [email protected].

Health Care Management Review 31(4):p 347-354, October 2006.

Abstract

Using an integrated, management-based approach, this article presents a conceptual framework for analyzing administrative costs in hospitals; the framework differentiates among three types of administrative costs-operational, payer-based, and regulatory-on the basis of the locus of control. An illustration of the framework uses 2003 data for Florida hospitals.

© 2006 Lippincott Williams & Wilkins, Inc.

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