| Budget variance analysis using RVUs. | |
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MedLine Citation:
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PMID: 10387247 Owner: NLM Status: MEDLINE |
Abstract/OtherAbstract:
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This article details the use of the variance analysis as management tool to evaluate the financial health of the practice. A common financial tool for administrators has been a simple calculation measuring the difference between actual financials vs. budget financials. Standard cost accounting provides a methodology known as variance analysis to better understand the actual vs. budgeted financial streams. The standard variance analysis has been modified by applying relative value units (RVUs) as standards for the practice. |
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Authors:
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M F Berlin; M R Budzynski |
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Publication Detail:
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Type: Journal Article |
Journal Detail:
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Title: Medical group management journal / MGMA Volume: 45 ISSN: 0899-8949 ISO Abbreviation: Med Group Manage J Publication Date: 1998 Nov-Dec |
Date Detail:
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Created Date: 1999-06-01 Completed Date: 1999-06-01 Revised Date: 2000-12-18 |
Medline Journal Info:
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Nlm Unique ID: 8804124 Medline TA: Med Group Manage J Country: UNITED STATES |
Other Details:
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Languages: eng Pagination: 50-2 Citation Subset: H |
Affiliation:
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D.J. Sullivan and Associates, Ann Arbor, MI 48109, USA. |
Export Citation:
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APA/MLA Format Download EndNote Download BibTex |
| MeSH Terms | |
Descriptor/Qualifier:
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Accounting Analysis of Variance Budgets* Cost Allocation / methods* Financial Audit / methods Group Practice / economics* Insurance, Liability / economics Relative Value Scales* Salaries and Fringe Benefits United States |
From MEDLINE®/PubMed®, a database of the U.S. National Library of Medicine
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