title: Flexible budget variance analysis extended to patient acuity and DRGs.
mesh_terms: D000704:Analysis of Variance; D002017:Budgets / Q000379:methods*; D003361:Cost Allocation / Q000379:methods; D003953:Diagnosis-Related Groups / Q000379:methods*; D005249:Fees and Charges / Q000379:methods; D005376:Financial Management / Q000379:methods*; D005377:Financial Management, Hospital / Q000379:methods*; D006801:Humans; D008962:Models, Theoretical; D009738:Nursing Service, Hospital / Q000191:economics; D011907:Rate Setting and Review / Q000379:methods; D012720:Severity of Illness Index; D014481:United States