Horizontal accounting considered for the hospital setting.
D000066:Accounting / Q000379:methods*; D003361:Cost Allocation / Q000379:methods; D003362:Cost-Benefit Analysis; D005377:Financial Management, Hospital / Q000379:methods*; D006754:Hospital Restructuring / Q000191:economics; D017060:Patient Satisfaction; D017749:Total Quality Management; D014481:United States