Document Type
Book
Publication Date
1922
Abstract
While many of the hospitals of the State already had a complete accounting system, it was true that many others were not prepared to furnish the Department of Public Welfare with the data essential to a consideration of their applications for appropriations. It was for that reason that it was deemed essential that a uniform system of accounting be devised and furnished to all of the hospitals of the State which receive aid from the General Assembly. At the same time it was fully appreciated that a uniform system of accounting would be of great value to the hospitals. Such a system enables a hospital to keep a careful check not only on its expenditures, but on its cost of service one month with another. Because all hospitals classify their items of expense in keeping with a uniform scheme, a comparison of costs, one hospital with another, is possible. Such a comparison is often a revelation to a superintendent, resulting in marked changes in his policy of administration. Often it is the means of justifying a seemingly high cost, an argument for a greater expenditure, or the basis of an appeal to the public for more libera] financial support. For these and many other reasons the Department felt fully justified in providing each hospital with a uniform financial record book.
Relational Format
book
Recommended Citation
Pennsylvania. Department of Public Welfare, "Uniform accounting system for general hospitals -- Instruction bulletin; Instruction bulletin -- A uniform accounting system for general hospitals" (1922). State Publications. 7.
https://egrove.olemiss.edu/acct_st/7
Comments
Originally published by: Commonwealth of Pennsylvania. Department of Public Welfare