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| Author: | Lee, J. Y. Nefcy, P. |
| Title: | The anatomy of an effective HMO cost management system (Management Accounting; Kostenrechnungssystem) |
| Journal: | Management Accounting (US)
1997 : JAN, VOL. 78:7, p. 49-52,54 |
| Index terms: | |
| Freeterms: | GESUNDHEITSWESEN |
| Language: | eng |
| Abstract: | This is the story of how an aging, underperforming cost management system at a health service organization was redesigned and rejuvenated through an injection of total quality principles. The lack of systematic links among data from multiple information systems compelled management to make decisions based on less than complete information. In 1989 an extensive cost management database was developed to capture data at the lowest level of detail possible that could be retrieved for many different decision making needs. |
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