title: Activity-based costing for hospitals.
authors.affiliation: School of Economics and Business Administration, Saint Mary's College of California, Moraga, USA.
authors.forename: S
authors.initials: S
authors.lastname: Udpa
mesh_terms: D000066:Accounting / Q000379:methods*; D000704:Analysis of Variance; D019090:Case Management; D003361:Cost Allocation / Q000379:methods*; D019091:Critical Pathways; D003953:Diagnosis-Related Groups; D005377:Financial Management, Hospital / Q000379:methods*; D017721:Hospital Costs; D006801:Humans; D008331:Management Information Systems; D018803:Models, Economic; D011357:Product Line Management / Q000191:economics*; D014481:United States