title: Improving hospital cost accounting with activity-based costing.
abstract: In this article, activity-based costing, an approach that has proved to be an improvement over the conventional costing system in product costing, is introduced. By combining activity-based costing with standard costing, health care administrators can better plan and control the costs of health services provided while ensuring that the organization's bottom line is healthy.
authors.affiliation: Michael G. DeGroote School of Business, McMaster University, Hamilton, Ontario, Canada.
authors.forename: Y C
authors.initials: YC
authors.lastname: Chan
mesh_terms: D000066:Accounting / Q000639:trends*; D003361:Cost Allocation / Q000379:methods*; D003363:Cost Control / Q000379:methods; D005377:Financial Management, Hospital / Q000379:methods*; D006801:Humans; D014481:United States