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The need for physician cost accounting data has been prompted by the emergence of capitation and risk-sharing among hospitals and physician group practices. It is no longer sufficient to know the costs of hospital services only: accurate cost data must be developed for the continuum of care. In initiating a costing effort, physician practices can benefit from some of the cost accounting lessons...
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ژورنال
عنوان ژورنال: The Serials Librarian
سال: 1995
ISSN: 0361-526X,1541-1095
DOI: 10.1300/j123v25n03_34