ASTM F1493-1993(2008) 医疗传输系统的财政和财务会计责任标准指南

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【英文标准名称】:StandardGuideforFinancingandFinancialAccountabilityofMedicalTransportationSystems
【原文标准名称】:医疗传输系统的财政和财务会计责任标准指南
【标准号】:ASTMF1493-1993(2008)
【标准状态】:现行
【国别】:美国
【发布日期】:1993
【实施或试行日期】:
【发布单位】:美国材料与试验协会(US-ASTM)
【起草单位】:F30.03
【标准类型】:(Guide)
【标准水平】:()
【中文主题词】:
【英文主题词】:costs;finance;reimbursement;revenue;Accountability;Costanalysis(ofbuildingconstructions);Emergencymedicalservices(EMS);Finance;Medicaltransportation;Reimbursement;Revenue;Transportation
【摘要】:Management8212;Soundfiscalmanagementisessentialforallmedicaltransportationsystems.Withoutsufficientfinancialresources,asystemwillfailtoconsistentlyachieveitsobjectives.Therefore,financeisaprimaryresponsibilityinallsystems;betheyhospitalowned/operated,private,publicorvolunteerorganizations,oranycombinationthereof.CostDetermination8212;Thisguideisdesignedtoaccuratelydetermineactualandimputedcostsofprovidingambulanceservice.Itprovidesmethodologyforunderstandingthevalueofservicesrenderedandabasisforrealisticindustry-widecomparisons.CostAccounting8212;Itisrecognizedthatmedicaltransportationservicesfrequentlyareapartofalargerorganization.However,theproperuseofthisguidemandatesthatallcosts,realandimputed,directlyorindirectlyrelatedtoprovidingambulanceservice,regardlessoforganizationalstructure,betotallyandaccuratelyaccountedforthroughtheuseofgenerallyacceptedaccountingprinciples.Application8212;Thisguide,aspartoftheASTMStandardsandPractices,shallapplyinitsentiretywhenevertheentiredocument,oranypartthereof,isusedbyanygovernmentalauthoritytoestablish,operate,manageorregulatethedeliveryorpaymentformedicaltransportationservices.1.1Thisguideestablishesguidelinesforunderstandingthefinancingofmedicaltransportationsystems.Itidentifiesfactorsaffectingfinancing,systemdesignandperformancerequirements,revenuesources,financialaccountabilityandmanagement,andrequirementsforfinanciallyefficientsystems.
【中国标准分类号】:C02
【国际标准分类号】:11_160
【页数】:5P.;A4
【正文语种】:英语