New cost-finding system necessary for accuracy, budgeting, staffing.
D002017:Budgets; D003361:Cost Allocation; D003365:Costs and Cost Analysis; D006801:Humans; D009732:Nursing Care / Q000145:classification*; D009738:Nursing Service, Hospital / Q000191:economics*; D012456:Salaries and Fringe Benefits; D013997:Time Factors