Cost finding for high-technology, high-cost services: current practice and a possible alternative.
The horizontal system of hospital cost finding was efficient until the continued rise of hospital costs and inflation created the need for cost finding based on program or product costs. The vertical system is more program oriented to meet current cost-finding needs.
D000066:Accounting / Q000379:methods*; D003365:Costs and Cost Analysis; D003625:Data Collection / Q000379:methods; D004469:Economics, Hospital; D013675:Technology, High-Cost / Q000191:economics* / Q000706:statistics & numerical data