One of the first questions about Relative Value Units in accounting is what is it? Larry Shackelford says, "The use of a resource-based relative value scale (RBRVS) allows procedures and costs to be indexed on a common or relative basis, using relative value units (RVUs) linked to the amount of resources consumed" (67). Accounting is easier using relative value units in discussing productivity with physicians or other providers than using fee schedules. The advantage of using resource-based relative value scale (RBRVS) is that it has a convenient format for comparing specialties within groups and with physician groups.
