Pricing and cost accounting: challenges for healthcare organizations in a market economy

2021 ◽  
pp. 16-23
Author(s):  
L.M. Korchagina
Keyword(s):  
Health Care ◽  
Market Economy ◽  
Care Delivery ◽  
Cost Accounting ◽  
Healthcare Organizations ◽  
Pricing Models ◽  
Healthcare Executives ◽  
Reducing Costs ◽  
Access And Quality ◽  
Improve Access

The development of health care aims to improve access and quality while reducing costs. An important part of this is improving pricing models to more accurately reflect the costs of health care delivery. Transparent, cost-reflective pricing is needed to communicate information to consumers and manufacturers. This information is central to a consumer-driven marketplace. Healthcare organizations today must focus as much on financial performance and profitability as they do on patient care. This means that healthcare executives must be well versed in cost accounting and budgeting. This article explores pricing issues and the problems associated with cost accounting in healthcare organizations. The author considers application of a method of the account of the expenses based on identification of processes within the firm and allocation of expenses in proportion to their use (method ABC).

scholarly journals Analysis of Facilitators and Barriers to the Delivery of Routine Care during the COVID-19 Global Pandemic: A Systematic Review

Healthcare ◽  
2021 ◽  
Vol 9 (5) ◽  
pp. 528
Author(s):  
Cristian Lieneck ◽  
Brooke Herzog ◽  
Raven Krips
Keyword(s):  
Systematic Review ◽  
Health Care ◽  
Health Care Services ◽  
Care Delivery ◽  
Routine Care ◽  
Future Research ◽  
Healthcare Organizations ◽  
Care Services ◽  
Global Pandemic ◽  
Facilitators And Barriers

The delivery of routine health care during the COVID-19 global pandemic continues to be challenged as public health guidelines and other local/regional/state and other policies are enforced to help prevent the spread of the virus. The objective of this systematic review is to identify the facilitators and barriers affecting the delivery of routine health care services during the pandemic to provide a framework for future research. In total, 32 articles were identified for common themes surrounding facilitators of routine care during COVID-19. Identified constructed in the literature include enhanced education initiatives for parents/patients regarding routine vaccinations, an importance of routine vaccinations as compared to the risk of COVID-19 infection, an enhanced use of telehealth resources (including diagnostic imagery) and identified patient throughput/PPE initiatives. Reviewers identified the following barriers to the delivery of routine care: conservation of medical providers and PPE for non-routine (acute) care delivery needs, specific routine care services incongruent the telehealth care delivery methods, and job-loss/food insecurity. Review results can assist healthcare organizations with process-related challenges related to current and/or future delivery of routine care and support future research initiatives as the global pandemic continues.

USING TELEHEALTH TECHNOLOGY TO IMPROVE ACCESS AND QUALITY OF MENTAL HEALTH CARE TO OLDER VETERANS

2020 ◽  
Vol 28 (4) ◽  
pp. S20
Author(s):  
Lisa Boyle ◽  
Julie Filips ◽  
Susan Schultz ◽  
Audra Yadack ◽  
Muhammad Aslam
Keyword(s):  
Mental Health ◽  
Health Care ◽  
Mental Health Care ◽  
Access And Quality ◽  
Improve Access

scholarly journals Impact of a Shared Medical Appointment on Hypertension Clinical Outcomes and Medication Adherence in a Veterans Affairs Health Care System

2017 ◽  
Vol 33 (5) ◽  
pp. 177-182 ◽  
Author(s):  
Cain Eric Kirk ◽  
Autumn N. Gordon ◽  
Kelly D. Mooney ◽  
Garrett B. Aikens ◽  
Michael H. Robinson ◽  
...  
Keyword(s):  
Blood Pressure ◽  
Health Care ◽  
Medication Adherence ◽  
Clinical Outcomes ◽  
Health Care System ◽  
Antihypertensive Medications ◽  
Access And Quality ◽  
Improve Access ◽  
Care System

Background:Shared medical appointments (SMAs) are utilized across health care systems to improve access and quality of care, with limited evidence to support the use of SMAs to improve clinical outcomes and medication adherence among hypertensive patients. Objective: Improve access and quality of care provided within a Veterans Affairs health care system via implementation of a hypertension SMA to improve clinical outcomes and medication adherence. Methods: Veterans were eligible for enrollment in the SMA if they received care within the health care system, were aged ≥18 years, were receiving at least 2 antihypertensive medications, and had systolic blood pressure (SBP) >140 mm Hg or diastolic blood pressure (DBP) >90 mm Hg. A pre/post cohort design was used to evaluate the improvement in antihypertensive medication adherence as well as the change in SBP and DBP for all Veterans who attended at least 2 SMAs. Results: Twenty-one Veterans participated in at least 2 SMAs and were included in the analysis; 76.2% had a reduction in SBP with an overall average decrease of −8.3 mm Hg ( P = .02). The proportion of Veterans considered to have controlled blood pressure (BP; <140/90 mm Hg) increased from 14.3% at baseline to 42.9% during the SMA period ( P = .03). There was no significant difference found for the proportion of Veterans considered adherent to their prescribed antihypertensive medications (95.2% vs 85.7%, respectively; P = .50). Conclusions: SBP significantly improved for patients enrolled in a pharmacist-led SMA at a VA health care system, and the proportion of patients considered to have controlled BP increased significantly.

Organizational commitment among physicians: A systematic literature review

2020 ◽  
pp. 095148482095230
Author(s):  
Timothy Hoff ◽  
Do Rim Lee ◽  
Kathryn Prout
Keyword(s):  
Health Care ◽  
Organizational Commitment ◽  
Health Systems ◽  
Longitudinal Research ◽  
Care Delivery ◽  
Personal Characteristics ◽  
Empirical Literature ◽  
Healthcare Organizations ◽  
Supportive Culture ◽  
Health Care Delivery Systems

Purpose Physicians work increasingly in larger organizations across different health care delivery systems. This systematic review examines the published empirical literature on organizational commitment among physicians within an international context. Design A systematic, PRISMA-guided review examining studies of organizational commitment among physicians published over time. Four article databases and a combination of appropriate search terms aided in identifying relevant articles. Findings Key findings include: (a) physicians, regardless of country, personal characteristics, type of job, or place of employment generally have lower levels of organizational commitment than other health care workers; (b) work- and job-related variables, particular age and job satisfaction, shape physicians’ organizational commitment; and (c) organizational commitment and the factors that shape it are similar across physicians working in different health systems. Review implications: Organizational commitment should remain central for researchers to study in most health systems internationally. Larger samples, longitudinal research, and greater use of theory are design improvements that will strengthen the extant research. The findings imply that if healthcare organizations create workplaces that make physicians feel in control, do not overwhelm them with work, provide a supportive culture, enhance their ability to give input, and keep them job satisfied, they may gain enhanced organizational commitment. Originality and value: To our knowledge, this is the first review of research examining organizational commitment among physicians. It is a resource for researchers and managers interested in learning more about aligning physician thinking and behavior with health care organizations.

Organizational readiness for artificial intelligence in health care: insights for decision-making and practice

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Hassane Alami ◽  
Pascale Lehoux ◽  
Jean-Louis Denis ◽  
Aude Motulsky ◽  
Cecile Petitgand ◽  
...  
Keyword(s):  
Artificial Intelligence ◽  
Health Care ◽  
Health Care Delivery ◽  
Care Delivery ◽  
Organizational Readiness ◽  
Decision Makers ◽  
Value Assessment ◽  
Healthcare Organizations ◽  
Content Type ◽  
Health Technologies

PurposeArtificial intelligence (AI) raises many expectations regarding its ability to profoundly transform health care delivery. There is an abundant literature on the technical performance of AI applications in many clinical fields (e.g. radiology, ophthalmology). This article aims to bring forward the importance of studying organizational readiness to integrate AI into health care delivery.Design/methodology/approachThe reflection is based on our experience in digital health technologies, diffusion of innovations and healthcare organizations and systems. It provides insights into why and how organizational readiness should be carefully considered.FindingsAs an important step to ensure successful integration of AI and avoid unnecessary investments and costly failures, better consideration should be given to: (1) Needs and added-value assessment; (2) Workplace readiness: stakeholder acceptance and engagement; (3) Technology-organization alignment assessment and (4) Business plan: financing and investments. In summary, decision-makers and technology promoters should better address the complexity of AI and understand the systemic challenges raised by its implementation in healthcare organizations and systems.Originality/valueFew studies have focused on the organizational issues raised by the integration of AI into clinical routine. The current context is marked by a perplexing gap between the willingness of decision-makers and technology promoters to capitalize on AI applications to improve health care delivery and the reality on the ground, where it is difficult to initiate the changes needed to realize their full benefits while avoiding their negative impacts.

Assessing the cost of cancer care delivery using a time-driven, activity-based costing software.

2016 ◽  
Vol 34 (7_suppl) ◽  
pp. 25-25
Author(s):  
James Incalcaterra ◽  
Alexis B. Guzman ◽  
Yu-Ting Huang ◽  
Monica DelValle-Garza ◽  
Christian C. Kolom ◽  
...  
Keyword(s):  
Health Care ◽  
Patient Care ◽  
Care Delivery ◽  
Cost Accounting ◽  
Activity Based Costing ◽  
Enterprise Information ◽  
Process Map ◽  
Patient Level ◽  
Care Processes ◽  
Clinical Resource

25 Background: Poor costing systems and measurement have led to cross-subsidies and cost-shifting in health care. A large academic cancer center has adopted Robert Kaplan’s bottom-up cost accounting methodology called time-driven, activity-based costing (TDABC). TDABC in health care has been proven to be an effective cost accounting tool to measure and improve care delivery by standardizing and creating transparency around patient care processes. The project aims to process map and identify event triggers associated with each process map, use a software applications to compute the costs and resource capacities. Methods: Information technology and financial subject-matter experts integrated clinical, resource, and financial data from the institution’s enterprise information warehouse, general ledger, resource and asset management systems into the software application. Clinical business managers, nurse managers and other clinical content experts helped identify patient-level care processes. Results: The institution deployed a project team to integrate data from the institution’s enterprise information warehouse and aid in the process mapping across three multidisciplinary care centers. The team was able to successfully cost both direct and overhead costs associated with 69 head and neck, 18 endocrine, and 15-20 proton therapy patient-level processes over 7 different business department within 7 months. The resource capacity analysis was the most difficult to analyze due of the lack of transparency around resource’s clinical, administrative, and research responsibilities. Dashboards are currently being developed to help assess changes in patient care processes, cost or resource utilization. Conclusions: This methodology can be used across all health care organizations in all countries to analyze the true cost of care delivery.

Advances in Asynchronous Telehealth Technologies to Improve Access and Quality of Mental Health Care for Children and Adolescents

2018 ◽  
Vol 3 (2) ◽  
pp. 87-106 ◽  
Author(s):  
Kathleen Myers ◽  
Janet R. Cummings ◽  
Bonnie Zima ◽  
Ron Oberleitner ◽  
David Roth ◽  
...  
Keyword(s):  
Mental Health ◽  
Health Care ◽  
Mental Health Care ◽  
Children And Adolescents ◽  
Access And Quality ◽  
Improve Access

scholarly journals Trends in human resource development in botswana health sector: the case of gaborone private hospital

2021 ◽  
Vol 11 (2) ◽  
pp. 35-39
Author(s):  
THEOPHILUS TSHUKUDU
Keyword(s):  
Health Care ◽  
Human Resource Development ◽  
Human Resource ◽  
Private Hospital ◽  
Care Delivery ◽  
Health Care Systems ◽  
Health Sector ◽  
Resource Development ◽  
Healthcare Organizations ◽  
Care Systems

This paper examines and analyses changes or evolution of human resource developments in nursing profession in Gaborone private hospital (GPH) and how they have impacted the nursing care delivery and how they will continue to affect the delivery of health care services.Gaborone private hospital is in the city of Gaborone. HRD in nursing goes beyond professional boundaries and has a strong connection to the organizational strategy. Healthcare organizations are highly knowledge-intensive foundations which need frequent learning for performance improvement. Creating learning environment is an important matter for the employees (Tsai,2014).Nurses around the world in different health care systems should be prepared such that they are able to function in different settings and still be productive to embrace the principle of universality and this can be achieved through learning and knowledge acquired by individuals themselves and/or through the organization programs. The human resource development model under the theory of human resource development will be used to explore the human resource development trends in Gaborone private hospital.

scholarly journals Planning for the Next Generation of Health Care Delivery: Designing for Telemedicine Spaces

2018 ◽  
Vol 1 (1) ◽  
Author(s):  
Robert Hume ◽  
Jeff Looney
Keyword(s):  
Health Care ◽  
Health Care Delivery ◽  
Human Services ◽  
Care Delivery ◽  
Technological Innovations ◽  
Health It ◽  
Shortage Of Physicians ◽  
Reducing Costs ◽  
Healthcare Associated ◽  
Delivery Models

The increase in telemedicine adoption has been driven by expanding reimbursements, the shortage of physicians due to the growing and aging population, the increase in insurance enrollment, changing health care delivery models, and technological innovations. Telemedicine offers promise in reducing costs, increasing accessibility to care, and reducing the risk of healthcare-associated infections. Telehealth is explicitly listed as a strategy in three out of the four goals in the Health & Human Services’ Federal Health IT Strategic Plan for 2015–2020.

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