Incentive Programs and Managerial Cost Accounting
(last updated 02/03/08)

2006

Hall BL, Campbell DA Jr, Phillips LR, Hamilton BH. Evaluating individual surgeons based on total hospital costs: evidence for variation in both total costs and volatility of costs. Journal of the American College of Surgeons. 202: 565-576, 2006
 

2005

Davenport DL, Henderson WG, Khuri SF, Mentzer RM Jr. Preoperative risk factors and surgical complexity are more predictive of costs than postoperative complications: a case study using the National Surgical Quality Improvement Program (NSQIP) database. Annals of Surgery 242: 463-471, 2005

Dexter F, Ledolter J, Wachtel RE. Tactical decision making for selective expansion of operating room resources incorporating financial criteria and uncertainty in sub-specialties’ future workloads. Anesthesia & Analgesia 100:1425-1432, 2005  [PDF]

Kjerstad E. Auctions vs negotiations: a study of price differentials. Health Economics 14: 1239-1251, 2005

Toyabe S, Cao P, Kurashima S, Nakayama Y, Ishii Y, Hosoyama N, Akazawa K. Actual and estimated costs of disposable materials used during surgical procedures. Health Policy 73: 52-57, 2005
 

2003

Malalasekera AP, Ariyaratne MH, Fernando R, Perera D, Deen KI. Cost accounting in a surgical unit in a teaching hospital - a pilot study. Ceylon Medical Journal 48:71-74, 2003
 

2002

Dexter F, Lubarsky DA, Blake JT. Sampling error can significantly affect measured hospital financial performance of surgeons and resulting operating room time allocations. Anesthesia & Analgesia 95:184-188, 2002
 

2000

Macario A, Dexter F. Effect of compensation and patient scheduling on operating room labor costs. AORN Journal 71: 860-869, 2000

Taheri PA, Butz DA, Greenfield LJ. Length of stay has minimal impact on the cost of hospital admission. Journal of the American College of Surgeons 191: 123-130, 2000
 

1998

Dexter F. Regional anesthesia does not significantly change surgical time versus general anesthesia - a meta-analysis of randomized studies. Regional Anesthesia & Pain Management 23:439-443, 1998

Dexter F, Macario A, Cerone SM. Hospital profitability for a surgeon’s common procedures predicts the surgeon’s overall profitability for the hospital. Journal of Clinical Anesthesia 10:457-463, 1998
 

1995

Gaynor M, Anderson GF. Uncertain demand, the structure of hospital costs, and the cost of empty hospital beds. Journal of Health Economics 14:291-317, 1995

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