Cost accounting in healthcare organizations: who needs it?
There is no question that improved cost information can lead to improved accountability in health care; however, the major proponents of borrowing cost accounting concepts from manufacturing have not gone far enough. They have ignored an important aspect of manufacturing cost accounting that is also a very important prt of hospitals and health care, namely the concern for quality.
D000066:Accounting / Q000379:methods*; D003365:Costs and Cost Analysis / Q000379:methods*; D003428:Cross Infection / Q000191:economics; D005376:Financial Management / Q000379:methods*; D005377:Financial Management, Hospital / Q000379:methods*; D006801:Humans; D011183:Postoperative Complications / Q000191:economics; D011787:Quality of Health Care / Q000191:economics*; D013223:Statistics as Topic; D013812:Therapeutics / Q000191:economics