Utilizing cost accounting information for budgeting.
D000066:Accounting / Q000379:methods*; D002017:Budgets / Q000379:methods*; D003361:Cost Allocation / Q000379:methods; D003953:Diagnosis-Related Groups; D005376:Financial Management / Q000379:methods*; D005377:Financial Management, Hospital / Q000379:methods*; D006748:Hospital Departments / Q000706:statistics & numerical data; D006801:Humans; D008331:Management Information Systems; D014481:United States