title: Hospital cost accounting: who's doing what and why.
abstract: The movement away from cost-based reimbursement by Medicare and other third party payers has prompted an increasing number of hospitals to implement more advanced costing techniques in their operations. Findings from a recent survey of hospital executives regarding cost accounting methods shed light on the extent of this trend.
authors: Health Policy Research Division of SysteMetrics/McGraw-Hill, Washington, DC.
authors: T M
authors: TM
authors: Orloff
authors: C L
authors: CL
authors: Littell
authors: C
authors: C
authors: Clune
authors: D
authors: D
authors: Klingman
authors: B
authors: B
authors: Preston
mesh_terms: D000066:Accounting / Q000379:methods*; D003365:Costs and Cost Analysis / Q000379:methods*; D003625:Data Collection; D005377:Financial Management, Hospital / Q000706:statistics & numerical data*; D006801:Humans; D008331:Management Information Systems; D014481:United States