To develop its cost accounting program, Aurora Health Care partnered with its IT department and mapped data integration needs. IT was charged with connecting the EHR and general ledger and ensuring that both systems fed data into a new decision support system. The health system used the following levels of costing detail.
Salaries and wages
- Registered nurse/licensed practical nurse
- Advanced practice providers
- Professional and technical
- Management
- Support
- Clerical
- Physician
Supplies
- Implants
- Chargeable medical supplies
- Non-chargeable medical supplies
- Drugs
- Other (non-medical)
Other cost components
- Minor equipment
- Benefits
- Other (maintenance, utilities, interest)
- Tax assessment
- Purchased services
- Professional fees
- Depreciation for buildings
- Depreciation for equipment
See related article: Time Is Money: Aurora Health’s 5-Month Cost Accounting Journey
