Understanding the basics of hospital cost accounting systems is an important point to start , not only on a management level but an organization change towards “accountable care organization” (ACO), in this project we try to define the cost per patient treatment in an attempt to understand where opportunity for improvement lies.
Define the total cost for each cost object. This can be approached differently depending on the defined cost object for analysis and the relevant data (for example: surgical specialty, surgical team, single patient). In Fig.1 surgical procedures for different specialties represent the cost object.
Activities taking place inside the operating room can be represented visually as a pie. Each sectioned piece represents a cost item (personal, pharmaceuticals, administration, etc).Each layer represents a different specialized surgery for example (orthopedic surgery ophthalmology , urology, etc). Fig. 2 elaborates graphically the different levels of the pie. Last but not least, for each cost center we have assigned a responsibility center and which will facilitate decision making.
The availability of information represented in a comprehensible and accessible form accounts for ease in interpretation and dissemination by different involved stake holder. It eases information flow cycle results in coherent decision making This representation is achievement of vision though implementation of hospital model for tailored for intense care.