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- W90412189 abstract "This paper extends recent cost driver research to the health care sector. In various case studies it has been suggested that overhead costs are driven by volume and complexity variables. This paper investigates the significance of these variables in determining hospital overhead costs, how they are structurally related, and how the cost impacts of these variables can be estimated in practice. A unique feature of the research is the treatment of complexity as an endogenous variable. It is hypothesized that the level of hospital complexity, in terms of the number of services provided (i.e., breadth complexity) and the intensity of individual services (i.e., depth complexity), is simultaneously determined with the level of general services (overhead) costs needed to support the complexity. Two-stage least squares regression is used to estimate the model. The volume and complexity variables were all statistically significant drivers of hospital overhead costs." @default.
- W90412189 created "2016-06-24" @default.
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- W90412189 date "1998-09-08" @default.
- W90412189 modified "2023-09-28" @default.
- W90412189 title "Cost Driver Analysis in Hospitals: A Simultaneous Equations Approach" @default.
- W90412189 hasPublicationYear "1998" @default.
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