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Analysis of hospital costs: a manual for managers

By: Shepard, Donald S | World Health Organization

Contributor(s): Hodgkin, Dominic | Anthony, Yvonne E

Material type: Text

TextPublisher: Geneva : World Health Organization, 2000Description: 92 p. tblsISBN: 9241545283Subject(s): Hospital Management | Costs | Hospitals | Management Training | AccountingOnline resources: Analysis of hospital costs: a manual for managers Summary: This manual is intended to help managers at various levels of the health system understand how cost analysis can assist decision-making, as well as to help and institutionalize relevant costing systems. The manual provides a framework for both deriving and analyzing hospital cost. It shows how to compute unit cost and how cost allocation between cost centres can be imputed from staff data or approximated from other available information.

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This manual is intended to help managers at various levels of the health system understand how cost analysis can assist decision-making, as well as to help and institutionalize relevant costing systems. The manual provides a framework for both deriving and analyzing hospital cost. It shows how to compute unit cost and how cost allocation between cost centres can be imputed from staff data or approximated from other available information.

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