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Public Resource Files

Below you will find a list of public resources available to download from the Curriculum Center.

Whither the U.S. Healthcare SystemThese are the slides from today's lectureDownload
What Does an MRI Cost?This is an article published in the November 2015 issue of Healthcare Financial Management. It demonstrates how activity-based costing can be used to determine the cost of an MRI, and, by extension, the cost of other procedures in a hospital.
DepreciationThis is a Note on Generally Accepted Accounting Principles.  It discusses depreciation, but first creates the context in which depreciation can best be understood.
Critique of IOM Report on GMEThis is a critique of the summer 2014 report prepared by the Institute ofMedicine on the subject of Graduate Medical Education.  It points outseveral flaws in the report's analysis and recommendations, and suggeststhat Medicare and Medicaid support for GME may no longerbe appropriate.Download
Graduate Medical Education's Tower of BabelDiscusses several cost-accounting issues related to graduate medical education: (1) the cost of a resident; (2) the economic value of a resident; and (3) the cost of educating a resident.  A different accounting approach is needed to address each issue.Download
Solution to the Screening ClinicHere is Janelle's solution to the case.Download
Penn StateThese are the slides from Janelle's session today.Download
Lean Six SigmaThese are the slides that Janelle will present tomorrow.Download
Charns' SlidesThese are the slides Marty used following the discussion of the Lenox Hospital case.Download
Best PracticesThis is the article that Marty suggested you might find interesting. It discusses coordination in surgical department, but it has a lot of applicability to departments of medicine.Download
LinksThese are the "hot links" to several suggested readings.Download
Seven Levels of DelegationThese are some slides that Janelle thought you might fine interestingDownload
Note on Services and Service QualityThis note contains the computations that Janelle put on the board at the end of her class on FridayDownload
Note on Quality TheoristsThis is a note that Janelle thought you might find useful in thinking more about quality.Download
Surpluses in Nonprofit OrganizationsThis note describes the rationale for having a surplus (equivalent of profit) in a nonprofit organization.  It provides guidance on how to calculate the appropriate size of the surplus.
Charging for ED Visits

This article, published in the October 2017 issue of Healthcare Financial Management, discusses a potential new approach to charging for ED visits. It argues that an ED's standby (fixed) costs should be charged separately from the treatment (step and variable) costs, much as is done with public utility charges.