Cost accounting in hospitals.
Cost accounting in hospitals has presented until recently serious difficulties because every patient was considered a unique case. However, it is possible to establish statistically homogeneous groups of patients and to identify inputs needed. As hospitals are multiproduct companies it is advisable to have recourse to direct cost techniques and information technology.
Muñoz Machado
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D000066:Accounting / Q000379:methods*; D003361:Cost Allocation / Q000379:methods*; D005377:Financial Management, Hospital / Q000379:methods*; D017059:Models, Econometric; D011357:Product Line Management / Q000191:economics; D013030:Spain