Cost accounting strategies under prospective payment system.
D000066:Accounting / Q000379:methods*; D003365:Costs and Cost Analysis; D003953:Diagnosis-Related Groups; D004526:Efficiency; D005376:Financial Management / Q000379:methods*; D005377:Financial Management, Hospital / Q000379:methods*; D007256:Information Systems / Q000458:organization & administration*; D008331:Management Information Systems / Q000458:organization & administration*; D008389:Marketing of Health Services; D009738:Nursing Service, Hospital / Q000191:economics; D011445:Prospective Payment System; D011907:Rate Setting and Review; D012051:Reimbursement Mechanisms; D014481:United States