THE CLINIC AS A PROFIT CENTER FOR MANAGEM ENT BY NUMBERS

Financial responsibility is one of the important aspects of hospital m anagement. At the hospital of Uster a trial with a profit center conce pt was started in October 1991. This concept included development of m anagement tools such as reference figures to check costs, returns and performance. Thus it was possible to obtain an equilibrium between per sonnel costs and performance within 6 months. In the first half of 199 3 the budgeted performance figures for 1993 have so far been reached. Although a complete implementation of a profit center concept in a pub lic hospital does not seem possible, a profit center-like structure he lps to obtain financial control and enables the hospital management to readily adapt to changing conditions.