Cost accounting in health care: fad or fundamental?
The drastic changes in the environment affecting hospitals have caused management to look toward capturing and reporting cost information to make decisions. These decisions will, in part, shape the way hospitals continue to do business. This article focuses on the data requirements necessary to support product and operational management decisions facing today's hospitals. In addition, the difference in data needed to support product and operational management is explored.
D000066:Accounting / Q000379:methods*; D003365:Costs and Cost Analysis / Q000379:methods; D003660:Decision Support Systems, Management; D005376:Financial Management / Q000379:methods*; D005377:Financial Management, Hospital / Q000379:methods*; D008331:Management Information Systems; D011357:Product Line Management / Q000191:economics; D014481:United States