Title

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.

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