A Study of the Accounting and Reporting Issues Related to Medicare Reimbursement to Hospitals
Date of Submission
Master of Science in Accounting
Medicare--Law and legislation, Hospitals--Accounting--Law and legislation
Call No. at the Univ. of New Haven Library
AS 36 .N29 Acc. 1987 no. 8
The Medicare Program, during recent years, has substantially changed the method of reimbursement to hospitals for inpatient services. The new system is based on a prospective reimbursement methodology and has shifted hospital reimbursement under Medicare from a reasonable cost system to a fixed price system. As a result of this new reimbursement system, a number of new financial reporting and accounting issues have been raised.
An understanding of these changes and how they relate to the previous reimbursement system is necessary in order to realize the impact on the financial management of hospitals.
Saddig, Charles W., "A Study of the Accounting and Reporting Issues Related to Medicare Reimbursement to Hospitals" (1987). Master's Theses. 73.