Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
5583090 | Journal of Clinical Anesthesia | 2017 | 6 Pages |
Abstract
There are many different procedure codes, and many different combinations of codes, relative to the number of different hospital discharges. Since most procedures at most hospitals are performed no more than once a month, activity-based cost accounting with a sample size sufficient to be useful is impractical for the vast majority of procedures, in contrast to analysis by surgeon and/or subspecialty.
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Authors
Liam O'Neill, Franklin Dexter, Sae-Hwan Park, Richard H. Epstein,