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Cost Accounting for Cardiothoracic Anesthesia Services

Department of Atnesthesiology, The Emory Clinic, Atlanta, GA

Geoffrey M. Rhines

Department of Atnesthesiology, The Emory Clinic, Atlanta, GA

Increasingly, physicians face a health care environment in which they must know the costs they incur to provide services. Although knowing the aggregate costs incurred by the entire practice is a good first step, it is much more critical physicians know what it costs to provide individual procedures. Knowing the specific costs of individual procedures allows a physician to negotiate profitable agreements with managed care companies and other third-party payers. Cardiothoracic anesthesiologists face unique challenges when attempting to implement cost accounting. This article explores some of these challenges, as well as makes recommendations on how best to calculate procedural costs for anesthesia services.

Seminars in Cardiothoracic and Vascular Anesthesia, Vol. 3, No. 4, 231-234 (1999)
DOI: 10.1177/108925329900300405


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