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Below you will find a list of public resources available to download from the Curriculum Center.

DepreciationThis is a Note on Generally Accepted Accounting Principles.  It discusses depreciation, but first creates the context in which depreciation can best be understood.
Surpluses in Nonprofit OrganizationsThis note describes the rationale for having a surplus (equivalent of profit) in a nonprofit organization.  It provides guidance on how to calculate the appropriate size of the surplus.
Critique of IOM Report on GMEThis is a critique of the summer 2014 report prepared by the Institute ofMedicine on the subject of Graduate Medical Education.  It points outseveral flaws in the report's analysis and recommendations, and suggeststhat Medicare and Medicaid support for GME may no longerbe appropriate.Download
What Does an MRI Cost?This is an article published in the November 2015 issue of Healthcare Financial Management. It demonstrates how activity-based costing can be used to determine the cost of an MRI, and, by extension, the cost of other procedures in a hospital.
Bumps Along the ACO RoadThis article discusses some of the difficulties that hospitals and physician-hospital organizations (PHOs) will have in creating accountable care organizations (ACOs) and assuring their success. Download
Charging for ED Visits

This article, published in the October 2017 issue of Healthcare Financial Management, discusses a potential new approach to charging for ED visits. It argues that an ED's standby (fixed) costs should be charged separately from the treatment (step and variable) costs, much as is done with public utility charges.

Methodology Issues in Making Cost ComparisonsThis is a paper written many years ago that discusses some of the methodological issues associated with making cost comparisons among organizations, especially healthcare organizations. The three major issues is raises are (a) non-counterpart costs, (b) the facility effect, and (c) the allocation effect. It uses an example to illustrate the problems and how they might be addressed.Download
Bundled Pricing and Price DiscountsThis is an article that discusses some of the risks associated with offering an insurer a bundled price -- one that includes both the hospital charge and the physician fee.  It is based on the BU Medical Center Hospital case.Download
Profit Centers in Clinical Care DepartmentsThis is the article that argues that when an AMC makes a strategic move toward service lines, the service lines become profit centers, and clinical care departments need to change to either standard expense centers or profit centers with a breakeven goal.Download
Stages of Hospital Cost AccountingThis is the article that argues that hospital cost accounting goes through four stages.Download