A Model Relating the Uniform Chart of Accounts to Major Disease Categories

Abstract

This study was conducted to develop a model in which the resources accounted for under the Uniform Cart of Accounts (UCA) can be paired with Diagnosis Related Groups (DRG) and subsequently assigned to Major Disease Categories. The cost data were collected on one Major Disease Category and computed under both the UCA and DRG systems. The costs were compared to each other and against national averages. The study found a significant cost savings to the government when comparing actual costs and national averages. The study concluded that inefficiency is rewarded under the current system of UCA and converting to DRGs would reward efficiency in medical care. Keywords: Health care services; Cost analysis; Health care; Diagnosis related groups.

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Document Details

Document Type
Technical Report
Publication Date
Oct 01, 1985
Accession Number
ADA220470

Entities

People

  • Andrew B. Cornell Sr.

Organizations

  • Academy of Health Sciences

Tags

DTIC Thesaurus Topics

  • Diseases And Disorders
  • Health Services
  • Medical Personnel
  • Organizational Structure
  • Patient Care
  • Therapy

Readers

  • Medical or Health Care Field.
  • Organizational Psychology.
  • Regression Analysis.