University of Utah health Care is pioneering cost accounting in health care and in the process is controlling expenses as it has never done before.  Traditionally, cost accounting was reserved for manufacturing where stop watches and minutely examined activity were the norm.  University of Utah Health Care has brought that standard to medicine, something that needed to be done but no one felt able to getting it accomplished.  In the process, Utah has become the model for other states and health care systems.  Its actions are an unusual but essential form of public relations in that it is giving the public efficient but effective care.  Look for the Utah model to spread to other systems.  It won’t be easy to install in every healthcare system because there might be resistance to working within models of care delivery.  Doctors might rebel, but for those systems that do install cost accounting, citizens will learn for the first time what health care costs.

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