Improving hospital cost accounting with activity-based costing.
نویسنده
چکیده
In this article, activity-based costing, an approach that has proved to be an improvement over the conventional costing system in product costing, is introduced. By combining activity-based costing with standard costing, health care administrators can better plan and control the costs of health services provided while ensuring that the organization's bottom line is healthy.
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ورودعنوان ژورنال:
- Health care management review
دوره 18 1 شماره
صفحات -
تاریخ انتشار 1993