Cost Analysis of Dental Services at Wilford Hall Medical Center
Abstract
The purpose of the project was to construct a model to conduct true cost analysis for services at Wilford Hall Medical Center. Various accounting methodologies were evaluated to determine the best method based on performance and available data. A generic model for evaluating the true cost of providing a service was created using activity based costing techniques. The model was then used to calculate the cost of providing primary dental services at the Kelly Dental Clinic, one of the four dental clinics at Wilford Hall. The total cost of providing primary dental care services at the Kelly Clinic for FY 2003 was $2,255,374.23, or $105.71 per Dental Weighted Value (DWV).
Document Details
- Document Type
- Technical Report
- Publication Date
- Aug 01, 2004
- Accession Number
- ADA432041
Entities
People
- Jonathan E. Richards