title: Activity-based costing powerful, more accurate.
authors.affiliation: DeRoyal Industries, Powell, TN, USA.
authors.forename: W
authors.initials: W
authors.lastname: Lukens
mesh_terms: 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