The detail cost sheet.
Effective management information systems are a basic need of every administrator of a medical group practice. This general discussion of the subject of cost accounting enables the administrator to develop a standard cost system and its related detail cost sheets as a management information tool. Detail cost sheets can be useful in reviewing utilization of group resources, establishing a basis for fees, setting a uniform margin of expected profit, and as a guide in negotiation of contracts with third-party payers.
D000066:Accounting / Q000592:standards*; D003361:Cost Allocation / Q000379:methods; D005376:Financial Management; D006123:Group Practice / Q000458:organization & administration*; D014481:United States