title: Cost accounting: an approach for hospital nursing services.
authors.forename: D
authors.initials: D
authors.lastname: Pelle
authors.forename: W V
authors.initials: WV
authors.lastname: Arnold
mesh_terms: D000066:Accounting / Q000379:methods; D003365:Costs and Cost Analysis; D006801:Humans; D009738:Nursing Service, Hospital / Q000191:economics*; D012720:Severity of Illness Index