Improving hospital cost accounting with activity-based costing
- 1 January 1993
- journal article
- research article
- Published by Wolters Kluwer Health in Health Care Management Review
- Vol. 18 (1) , 71-77
- https://doi.org/10.1097/00004010-199301810-00008
Abstract
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.Keywords
This publication has 0 references indexed in Scilit: