Cost accounting public health

  • What is cost accounting in the public sector?

    With reference to the public service sector, the cost accounting verifies, for each service, the acquired financial resources, the costs of each productive factor, the obtained qualitative and quantitative results, and the revenues..

  • Relative value unit (RVU) cost accounting which uses the resource-based relative value scale (RBRVS), can be used to determine the cost to produce given services and determine appropriate physician fees.
  • Two fundamental items of financial data needed by a hospital manager are allocated costs by cost center (a program or department within a hospital) and the unit cost of hospital services.
    A unit of hospital services may be as small as one meal, or as broad as an entire inpatient stay.

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