The costs, revenue, and profit/loss patterns for 583 hospitalizations representing 369 patients with HIV-related diagnoses were studied at a municipal New York City hospital. The accounting system accurately provides and matches revenue income with actual incurred costs, based on patient specific utilization, for each hospitalization. Comparative measures of variability are presented, going beyond the presentation of statistics on absolute costs and revenue for the HIV-related hospitalizations. This study documents a high degree of variability, and consequently uncertainty, confronting hospital planners in projecting the actual magnitude of inevitable drains on the "bottom line" from year to year. Analyses by hospitals in the mix of HIV seropositive patients based on a concept of sequence of hospitalization should assist in refining the development of future financial projections. Such a view promotes analytic insight into the AIDS crisis which is increasing the complexity and challenge of financial and strategic planning.
AIDS Patient Care – Mary Ann Liebert
Published: Dec 1, 1992