A modified method of activity-based costing for objectively reducing cost drivers in hospitals

Methods of Information in Medicine

Volumn 45, Issue 4, 2006, Pages 462-469

  Cao, Pengyu ^a,b   Toyabe, S ^b   Kurashima, S ^a   Okada, M ^a   Akazawa, K ^b  

^a NIIGATA UNIVERSITY GRADUATE SCHOOL OF MEDICAL AND DENTAL SCIENCES   (Japan)

^b NIIGATA UNIVERSITY MEDICAL AND DENTAL HOSPITAL   (Japan)

Author keywords

Activity based costing; Cost accounting system; Cost accuracy; Cost driver reduction; Data collection

Indexed keywords

ARTICLE; CONTROLLED STUDY; DRIVER; HOSPITAL COST; HOSPITAL MANAGEMENT; HOSPITAL SERVICE; HUMAN; LABOR; LABORATORY TEST; MEDICAL SERVICE; METHODOLOGY; PRIORITY JOURNAL; WORKING TIME;

EID: 33747871449     PISSN: 00261270     EISSN: None     Source Type: Journal    
DOI: 10.1055/s-0038-1634085     Document Type: Article

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