Biomedical subjects
Publications and source records attributed to T E Duis.
Separate GASB and FASB accounting and financial reporting rules for governmental healthcare providers are producing confusion. Among other problems, they reduce the usefulness of aggregated data about the healthcare industry. This article addresses the inconsistencies of the various reporting standards and identified problems they can cause.
Different authoritative accounting and reporting guidelines apply within the healthcare industry. The issue at hand is whether or not the current accounting and reporting framework adequately addresses the needs of those with interests in healthcare financial information.
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The decisions made by materiel managers will continue to be driven to a great extent by cost and budgetary considerations. In fact, the movement to more fixed-rate payment systems tends to create even a greater emphasis on materiel management programs. However, there are strategies that are available to materiel managers to react to the various third party payment systems. In most cases, implementation of these strategies will require coordination between accounting/finance personnel and materiel managers.