Cost accounting in health care: fad or fundamental?
- PMID: 10284952
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Cost accounting in health care: fad or fundamental?
Hosp Health Serv Adm.
1987 Nov.
Abstract
The drastic changes in the environment affecting hospitals have caused management to look toward capturing and reporting cost information to make decisions. These decisions will, in part, shape the way hospitals continue to do business. This article focuses on the data requirements necessary to support product and operational management decisions facing today's hospitals. In addition, the difference in data needed to support product and operational management is explored.
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