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Ann Thorac Surg 2006;82:1072
© 2006 The Society of Thoracic Surgeons


Original article: General thoracic

Invited commentary

Richard Freeman, MD

Division of Thoracic and Cardiovascular Surgery, St. Vincent Hospital and Health System, 8433 Harcourt Rd, Indianapolis, IN 46260

(Email: rfreeman@corvascmds.com).

The first 20% of the full text of this article appears below.

Assessing medical treatment entities using the standard techniques of business analysis often reveals several complexities inherent to the health care system in the United States. These include obstacles such as the dichotomy between charges and revenue, the variations in revenue resulting from payer mix, the common inability of organizations to identify the true costs or overhead of a health care service they provide, and the influence an organization's tax status has on its bottom line. Although the investigation reported by . . . [Full Text of this Article]


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Economic Assessment of the General Thoracic Surgery Outpatient Service
David R. Jones, Ann B.R. Vaughters, Philip W. Smith, Thomas M. Daniel, K. Robert Shen, and Janet L. Heinzmann
Ann. Thorac. Surg. 2006 82: 1068-1071. [Abstract] [Full Text] [PDF]






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