Determining the Costs of Residents
| Autor: | James R. Zaidan |
|---|---|
| Rok vydání: | 1999 |
| Předmět: | |
| Zdroj: | Seminars in Cardiothoracic and Vascular Anesthesia. 3:248-251 |
| ISSN: | 1940-5596 1089-2532 |
| DOI: | 10.1177/108925329900300408 |
| Popis: | Determining the costs associated with a residency program is a very difficult and time-consuming process. Programs have not had to shoulder this responsibility in the past. With costs increasing because of the shortage of trainees and with ever-decreasing reimbursements, it is important for training programs to understand exactly where their costs are located. Several publications have reported the overall costs of residency programs in terms of replacement costs. This is an important concept, but it is equally important to realize how the dollars are spent within the program. Only with this information will the programs be able to make management decisions regarding the education of the residents. This report explains the basic concept of activity-based costing and its application to residency education. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
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