Putting specialty costing to the test.
Specialty budgeting and costing have attracted wide interest among health service finance officers in recent years. In the first of three articles describing how the techniques have developed, author examines specialty costing in his own authority.
D003361:Cost Allocation; D003365:Costs and Cost Analysis; D004180:Direct Service Costs; D004739:England; D006746:Hospital Bed Capacity, 500 and over; D006767:Hospitals, District / Q000191:economics*; D006779:Hospitals, Public / Q000191:economics*