Measuring costs: product line accounting versus ratio of cost to charges.
D000066:Accounting / Q000379:methods*; D003361:Cost Allocation / Q000379:methods; D003953:Diagnosis-Related Groups / Q000191:economics*; D005249:Fees and Charges; D005376:Financial Management / Q000379:methods*; D005377:Financial Management, Hospital / Q000379:methods*; D006757:Hospital Units / Q000191:economics; D006801:Humans; D008389:Marketing of Health Services; D014481:United States