Activity-based costing powerful, more accurate.
Lukens
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DeRoyal Industries, Powell, TN, USA.
D000066:Accounting / Q000379:methods*; D003361:Cost Allocation / Q000379:methods*; D003363:Cost Control; D017721:Hospital Costs; D008329:Managed Care Programs / Q000191:economics; D009873:Operating Rooms / Q000191:economics*; D011357:Product Line Management / Q000191:economics; D014481:United States