Significance and Use

Management Sound fiscal management is essential for all medical transportation systems. Without sufficient financial resources, a system will fail to consistently achieve its objectives. Therefore, finance is a primary responsibility in all systems; be they hospital owned/operated, private, public or volunteer organizations, or any combination thereof.

Cost Determination This guide is designed to accurately determine actual and imputed costs of providing ambulance service. It provides methodology for understanding the value of services rendered and a basis for realistic industry-wide comparisons.

Cost Accounting It is recognized that medical transportation services frequently are a part of a larger organization. However, the proper use of this guide mandates that all costs, real and imputed, directly or indirectly related to providing ambulance service, regardless of organizational structure, be totally and accurately accounted for through the use of generally accepted accounting principles.

Application This guide, as part of the ASTM Standards and Practices, shall apply in its entirety whenever the entire document, or any part thereof, is used by any governmental authority to establish, operate, manage or regulate the delivery or payment for medical transportation services.

1. Scope

1.1 This guide establishes guidelines for understanding the financing of medical transportation systems. It identifies factors affecting financing, system design and performance requirements, revenue sources, financial accountability and management, and requirements for financially efficient systems.

2. Referenced Documents (purchase separately) The documents listed below are referenced within the subject standard but are not provided as part of the standard.

ASTM Standards

F1177 Terminology Relating to Emergency Medical Services

Keywords

costs; finance; reimbursement; revenue; Accountability; Cost analysis (of building constructions); Emergency medical services (EMS); Finance; Medical transportation; Reimbursement; Revenue; Transportation;

ICS Code

ICS Number Code 03.100.01 (Company organization and management in general); 11.160 (First aid)

DOI: 10.1520/F1493-93R08

ASTM International is a member of CrossRef.

ASTM F1493