Martha K. Logigian, Michael G. Trisolini; A Cost Analysis and Management Reporting System in Occupational Therapy. Am J Occup Ther 1987;41(5):292-296. doi: 10.5014/ajot.41.5.292.
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© 2019 American Occupational Therapy Association
Productivity management through cost analysis is fundamental in today’s health care. A description of a cost analysis and management reporting system based on relative value units is presented in this article along with a practical method of identifying variable, fixed, and total costs for occupational therapy. Occupational therapy management participation in the cost analysis process is also discussed.
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