Accession Number : AD0764823

Title :   A Study to Determine if the Nongovernmental Hospitals in the State of Arizona Should Adopt a Uniform System of Accounting and Cost Finding.

Descriptive Note : Master's thesis,

Corporate Author : BAYLOR UNIV WACO TEX

Personal Author(s) : Powers,Joseph F.

Report Date : 19 AUG 1972

Pagination or Media Count : 130

Abstract : The nongovernmental hospitals of Arizona use variable accounting and cost-finding methods. This is so because these methods have been tailored to meet the requirements of individual administrations for controlling and planning the affairs of their hospital. However, large contracting agencies, such as Blue Cross and Medicare, impose stringent cost-reporting requirements which have had a significant effect in improving standardization in accounting and cost-finding procedures. Hospital costs have risen and continue to rise at a rapid rate. This is a source of major concern both at the federal and state levels, and had led to demands that hospitals be made publicly accountable for their financial operations, and that the latter be subject to control measures by public regulatory bodies. Bills have been introduced into the 1971 Arizona legislature, proposing that a uniform accounting system be established for hospitals, and that the latter be subject to rate-setting and public financial disclosure controls.

Descriptors :   (*HOSPITALS, *ECONOMICS), COSTS, ARIZONA, STANDARDS, THESES

Subject Categories : Administration and Management
      Medical Facilities, Equipment and Supplies

Distribution Statement : APPROVED FOR PUBLIC RELEASE