Flexible Budgeting as a Hospital Cost Control Mechanism
Date of Submission
1979
Document Type
Thesis
Degree Name
Master of Science in Accounting
Department
Accounting
Advisor
John R. Coleman
LCSH
Hospitals--United States--Accounting, Hospitals--United States--Cost of operation
Call No. at the Univ. of New Haven Library
AS 36 .N29 Acc. 1980 no.2
Abstract
Health care and hospital costs and expenditures have been rising twice as fast as all other goods and services for more than two decades. Both the government and the industry are attempting to control costs using a number of different approaches. One of the most cost effective approaches to controlling costs is the use of flexible budgeting techniques. In the past few years the literature is rich with articles describing their advantages to the hospitals but few articles describe actual applications. This thesis examines the problems of health care cost inflation, the government and industry responses for controlling inflation and describes the flexible budgeting concept for hospitals. Some case examples of flexible budgeting applications are provided.
Recommended Citation
Pour, Ali Naghshineh, "Flexible Budgeting as a Hospital Cost Control Mechanism" (1979). Master's Theses. 49.
https://digitalcommons.newhaven.edu/masterstheses/49