title: Nursing care and nursing products: revenue or expenses?
abstract: Top level nursing administrators must clearly conceptualize professional nursing activities in a corporate context. The accounting and marketing practices utilized in established corporate entities provide a model for interpreting nursing activities. Definition of product and determination of nursing as revenue or expense centers are explored with an established non-nursing corporation as a source for comparison.
mesh_terms: D004471:Economics, Nursing; D008389:Marketing of Health Services; D009732:Nursing Care; D009738:Nursing Service, Hospital / Q000191:economics