Analyzing Administrative Costs in Hospitals : Health Care Management Review

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Analyzing Administrative Costs in Hospitals

McKay, Niccie L.; Lemak, Christy Harris

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


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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