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A Trend Analysis of Financial Accounts: From TEFRA to PPS 7
Ist Teil von
Hospital topics, 1993-10, Vol.71 (4), p.17-26
Ort / Verlag
United States: Taylor & Francis Group
Erscheinungsjahr
1993
Link zum Volltext
Quelle
EBSCOhost Business Source Ultimate
Beschreibungen/Notizen
This article presents a time trend in financial accounts, starting with the introduction of the prospective payment system (PPS) to its seventh year (PPS 7). The financial accounts are analyzed by hospital ownership and bed size. Applying the index-number trend series analysis, our findings show that large for-profit facilities had higher operating income than other large ownership groups. In contrast, the three small ownership groupings we studied incurred an operational loss.