Activity-Based Costing for Hospitals
- 1 January 1996
- journal article
- research article
- Published by Wolters Kluwer Health in Health Care Management Review
- Vol. 21 (3) , 83
- https://doi.org/10.1097/00004010-199622000-00009
Abstract
This article examines the application of activity-based costing to hospitals using current health care practices and procedures such as diagnosis-related groups, patient-activity systems, case management, and critical path analysis.Keywords
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