Author: B. Davidov
Title: Hospital economics: one application of "step down analysis". 3, 2003, ¹ 5, 34-37.
Key Words (author's): Hospital economics; Step down analysis; Economic analysis.
Key Words (MEDLINE): Economics, hospital; Costs and cost analysis - methods; Regression analysis; Hospital administration; Resource allocation - methods.
Subject Heading: Health economics
Abstract
An application of ‘step down analysis’ in hospital economics is presented in three phases. In the first one a structure of costs of different hospitals departments is described. In phase two in a sequence of steps the costs of every given department are allocated to upstanding departments – including clinical ones. As a result all departmental costs are allocated to the operating costs of basic clinical departments. Specific distributive criteria for different departments are presented. The results can be used for different kinds of economic analyses.
Address for correspondence: Prof. Dr. B. Davidov, economist, Tel.: 02 5814-273, e-mail: [email protected]
