Examining the effect of PPS on cost accounting systems

The cost of treating patients varies widely, but the prospective payment system (PPS) pays hospitals the same amount for every patient at a standard diagnosis-related group (DRG) rate. When PPS was implemented in October 1984, many predicted that implementation of PPS would cause hospitals to make s...

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Bibliographic Details
Published inHealthcare financial management Vol. 47; no. 3; pp. 58 - 62
Main Author Rezaee, Z
Format Journal Article
LanguageEnglish
Published United States Healthcare Financial Management Association 01.03.1993
Subjects
Accounting
Accounting and auditing
Accounting systems
Cost accounting
Cost Allocation - methods
Data Collection
Decision making
Evaluation
Evaluation Studies as Topic
Financial management
Financial Management, Hospital - methods
Financial Management, Hospital - trends
Health administration
Health care industry
Hospital costs
Hospitals
Implementations
Performance evaluation
Polls & surveys
Prospective Payment System
Prospective payment systems
Prospective payment systems (Medical care)
Reimbursement
Standard cost accounting
Success
United States
Variance analysis
United States
United States > US
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Summary:The cost of treating patients varies widely, but the prospective payment system (PPS) pays hospitals the same amount for every patient at a standard diagnosis-related group (DRG) rate. When PPS was implemented in October 1984, many predicted that implementation of PPS would cause hospitals to make significant changes to their traditional cost-accounting systems. This article examines the accuracy of those predictions.
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ISSN:0735-0732