Cost and unit cost calculations using step-down accounting

Price-Transparency and Cost Accounting

Health care reform is directed toward improving access and quality while containing costs. An essential part of this is improvement of pricing models to more accurately reflect the costs of providing care. Transparent prices that reflect costs are necessary to signal information to consumers and producers. This information is central in a consumer-driven marketplace. The rapid increase in high ...

Asymptotic Cost of Cutting Down Random Free Trees

In this work, we calculate the limit distribution of the total cost incurred by splitting a tree selected at random from the set of all finite free trees. This total cost is considered to be an additive functional induced by a toll equal to the square of the size of tree. The main tools used are the recent results connecting the asymptotics of generating functions with the asymptotics of...

Cost Models and Accounting in MeDoc

MeDoc has developed cost and payment models suitable for electronic library services. The partners cooperating in the MeDoc service are users, providers and producers of information products. The cost models ooered to the users are various forms of subscription and "pay per view"-purchase. As payment models both credit and debit models are considered suitable for the MeDoc service. Initially on...

Farm Machinery Operation Cost Calculations

Using cost accounting data to develop capitation rates.

A capitation payment arrangement can be an effective means to control health care costs, because it allows both the insurer and the employer to predict costs for health care services more accurately. This article describes a six-step methodology for developing a capitation payment rate and establishing such arrangements. The six steps are: (1) determine the delivery system cost base, (2) develo...