Financial outcomes in transplantation--a provider's perspective

Abstract

Despite a relatively large body of literature on health-care economics, including the economics of transplantation, there is a paucity of literature on financial outcomes of transplant procedures. Yet, there is a great need for transplant professionals to understand the financial elements of their transplant programs. These include, among others, reimbursement, cost and net income. This type of analysis requires a thorough understanding of the complex interactions between payers and providers of care and an understanding of accounting practices within the individual institution including the details of cost accounting. This minireview will address the essential components of the evaluation of financial outcomes in transplantation.