Cost Accounting Recommendations to the Field

Accounting for the Costs of Caring Through the End of Life

• Introduction
• Challenges in Assessing the Costs of Palliative and End-of-Life Care
  • Issues in Designing the Cost Evaluation
  • Issues in Computing Costs
• Summary and Conclusions
• End Notes
• Appendix A: Overview of Cost Accounting Methods
• Appendix B: Cost Accounting Template
  (PDF 410 KB / 10 pp.)
• Appendix C: Sample Resource Use Data Collection Form
  (PDF 287 KB / 1 p.)
• Appendix D: Additional Resources
  (PDF 118 KB / 6 pp.)
• Cost Accounting Peer Workgroup Members

This Report to the Field is available in the following formats: HTML version, for those wishing to view the content online (see navigation links above). PDF version, of the report is available, which provide a convenient downloadable format. Viewing PDF files requires downloading and installation of the free Adobe Acrobat Reader. 2,556 KB / 36 pages

Acknowledgements
This publication was produced by Promoting Excellence in End-of-Life Care, a national program of The Robert Wood Johnson Foundation, directed by Ira Byock, M.D.

Primary authors of this report are:
Stephen Seninger, Ph.D., Workgroup Chair
Ira Byock, M.D.
Carol D'Onofrio, Dr.PH.
Jennifer Elston Lafata, Ph.D.
Joe Engelhardt, Ph.D.
Carol Lockhart, Ph.D.
Steven Miles, M.D.
Herbert Rosefield, Ed.D.
Dean Smith, Ph.D.
Barbara Volk-Craft, R.N., M.B.A.
Anne Wilkinson, Ph.D.

Special thanks to Karyn Collins for editing the report and to Keila Szpaller for assistance editing.

About the Artist
Much of M.C. Escher's art is based on mathematical principles. In 1954, he sought out the mathematician H.S.M. Coxeter at a mathematics conference. Coxeter's work about shapes in multi-dimensional space inspired Escher's Circle Limit series. After Escher's death, Coxeter published a paper proving that Escher's "Circle Limit III" (top) is mathematically perfect. The M.C. Escher piece directly above is titled "Sphere Surface with Fish."

Ira Byock, M.D., Director
Promoting Excellence in End-of-Life Care
The University of Montana
1000 E. Beckwith, Missoula, MT 59812
Phone: 406/243-6601
Email: ibyock@aol.com

Jeanne Sheils Twohig, M.P.A., Deputy Director
Promoting Excellence in End-of-Life Care
The University of Montana
1000 E. Beckwith, Missoula, MT 59812
Phone: 406/243-6602
Email: TwohigJS@mso.umt.edu

January 2004

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