Measuring the costs of hospital in-patient care in the NHS.
John Ashford and Gordon Cumming argue that statistical costing has many advantages over cost accounting in the present state of the NHS and is capable of filling an important gap in the information currently available to clinicians and managers. They apply specialty costing to eight specialties in acute hospitals in England.
Ashford
J R
JR
University of Exeter.
Cumming
G
G
D000066:Accounting / Q000379:methods; D003365:Costs and Cost Analysis / Q000706:statistics & numerical data*; D004470:Economics, Medical; D004739:England; D006760:Hospitalization / Q000191:economics*; D013038:Specialization; D013222:State Medicine / Q000191:economics*