Has PPS affected the sophistication of cost accounting?
- PMID: 10284489
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Has PPS affected the sophistication of cost accounting?
Healthc Financ Manage.
1987 Nov.
Abstract
The introduction of PPS has had a large effect on the healthcare industry. One area influenced by PPS has been cost accounting and its level of sophistication. Survey results show that necessity is the "mother of innovation,"and those hospitals under PPS, requiring accurate cost measurement, are more innovative in their approach to hospital cost accounting.
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