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J Ambul Care Manage. 1993 Apr;16(2):12-21.

Knowing your costs: the key to financial success of ambulatory surgery centers under prospective payment.

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Center for Health Policy Studies, Columbia, MD.


The need for ambulatory surgery centers to have accurate cost accounting systems will only continue to grow in the years to come and such systems can only improve the quality of decisions made for these facilities. With the advent of prospective payment for ambulatory services and continued escalating health care expenditures by government and commercial payors, continued rate cutting can be expected. Therefore, ASCs must know their costs, be able to compare costs to payments, and be able to respond to this information accordingly. Consequently, a strong cost accounting system is an essential vehicle for ambulatory surgery centers that wish to successfully venture into the mid-1990s and beyond.

[Indexed for MEDLINE]

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