Suchergebnisse

The growing relative significance of the costs of physical distribution is making it increasingly necessary to structure the control of physical distribution costs within the company. It is sometimes thought that the costs of physical distribution amount to only two or three per cent of turnover. It is not to be denied that this percentage will apply in some cases, but often it is an imprecise definition of the physical distribution function in the company, together with a somewhat imprecise cost allocation, which leads to percentages of this kind.

Suggest ways of ensuring that financial liabilities can regularly
be transmitted from the design team to the building owner. Defines the
role and responsibilities of a project manager. Explains the pre‐costing
of variations, implications of design and build and interim financial
reports. Includes suggested pro forma. Concludes that there is an
awareness of change within the industry which must not be halted by
market vagaries or entrenched attitudes.

This Perspective explains why implementation analysis of the cost control provisions within the Patient Protection and Affordable Care Act is not particularly useful. These provisions are either relatively straightforward or, more commonly, so flawed that successful implementation is highly unlikely. The analysis shows that effective and equitable cost control will require coordinating payers to create all‐payer fee setting. This poses significant challenges but has been implemented relatively successfully in many countries. The balance of the article uses experience with all‐payer systems in other countries and fee setting within Medicare to identify key choices within any all‐payer system. It highlights the importance of simplifying considerations and focusing on outcomes—the incomes of providers and total spending—rather than engaging in a hopeless search for technocratic payment "accuracy."