Title

A Study of the Accounting and Reporting Issues Related to Medicare Reimbursement to Hospitals

Date of Submission

1987

Document Type

Thesis

Degree Name

Master of Science in Accounting

Department

Accounting

First Advisor

Robert McDonald

LCSH

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

Abstract

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.

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