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Pubmed for Handhelds

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  • Title: Improving hospital cost accounting with activity-based costing.
    Author: Chan YC.
    Journal: Health Care Manage Rev; 1993; 18(1):71-7. PubMed ID: 8444618.
    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.
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