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administrative burden, administrative costs, hospital costs



  1. McKay, Niccie L.
  2. Lemak, Christy Harris


Abstract: Using an integrated, management-based approach, this article presents a conceptual framework for analyzing administrative costs in hospitals; the framework differentiates among three types of administrative costs-operational, payer-based, and regulatory-on the basis of the locus of control. An illustration of the framework uses 2003 data for Florida hospitals.