Cost accounting supports clinical evaluations.
This article describes how a hospital cost accounting system was used to evaluate the financial impact of the use of a new and expensive drug at a 700-bed academic medical center.
Carpenter
C E
CE
Widener University, Chester, PA.
Weitzel
L C
LC
Johnson
N E
NE
Nash
D B
DB
D000046:Academic Medical Centers / Q000191:economics; D000066:Accounting / Q000379:methods*; D003361:Cost Allocation / Q000379:methods*; D016527:Drug Costs; D017723:Drug Utilization Review / Q000191:economics*; D005377:Financial Management, Hospital / Q000379:methods*; D006746:Hospital Bed Capacity, 500 and over; D006801:Humans; D009325:Nausea / Q000139:chemically induced / Q000188:drug therapy; D009369:Neoplasms / Q000188:drug therapy; D017294:Ondansetron / Q000191:economics* / Q000627:therapeutic use; D015143:Philadelphia; D015895:Relative Value Scales