title: Specialty costing: a new perspective.
mesh_terms: D000720:Ancillary Services, Hospital / Q000191:economics; D003361:Cost Allocation / Q000379:methods*; D003365:Costs and Cost Analysis / Q000379:methods*; D004180:Direct Service Costs; D004470:Economics, Medical; D005376:Financial Management / Q000379:methods*; D005377:Financial Management, Hospital / Q000379:methods*; D006075:Governing Board / Q000458:organization & administration; D006748:Hospital Departments / Q000191:economics*; D007902:Length of Stay; D009520:New Zealand; D013038:Specialization