|Dataset Full Name||Medicare Cost Report Files|
|Summary||The Cost Report Files are used in order to compute the cost-to-charge ratio and determine the ‘cost’ of providing services by different institutions. The Cost Report Files exist for Hospitals and Health Care Complexes, Skilled Nursing Facilities, Hospices, Renal Dialysis Facilities, and Home Health Agencies. The files exist in ‘relational database’ (tables) format. There are three tables: the report table, the alpha table, and the numeric table. These tables can be linked with each other by a unique ‘report record number.’|
|Key Terms||Cost, Cost-to-Charge Ratio, Cost Effectiveness Analysis|
|Sponsoring Agency/Entity||Department of Health and Human Services (HHS): Centers for Medicare and Medicaid Services (CMS)||Health Conditions/Disability Measures|
|Disability Measures||NA||Measures/Outcomes of Interest|
|Topics||Hospitals, Health care complexes, Skilled nursing facilities, Hospices, Renal dialysis facilities, Home health agencies||Sample|
|Sample Population||Hospitals, Health care complexes, Skilled nursing facilities, Hospices, Renal dialysis facilities, and Home health agencies|
|Unit of Observation||Hospital & Provider|
|Geographic specificity||Provider Code|
|Data Collection Mode||Administrative|
|Years Collected||Hospitals and Health Care Complexes (1996-2010), Skilled Nursing Facilities (1996-2010), Hospices (1999-2010), Renal Dialysis Facilities (1994-2010), and Home Health Agencies (1994-2010)|
|Data Collection Frequency||Annual||Strengths and Limitations|
|Strengths||Useful for using 'cost' as an outcome of interest.|
|Limitations||Limited utility as a stand-alone data set.||Data Details|
|Data Access Requirements||Public Use Dataset|
|Data Components||Report Table Alpha Table Numeric Table||Selected papers|
|Technical||Cost Report Database Format-Technical Brief Using Medicare Hospital Cost Reports Cost-to-Charge Rations in Research-Technical Brief|
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