Design of an activity-based cost system for independent home care.
The study was executed to examine the independent home care agency by applying an activity-based cost management system, and to create an ABC-system for home care.
Lee
Su-Jeong
SJ
Department of Nursing, FarEast University, Chungbuk, Korea.
Seomun
Gyeong-Ae
GA
D003365:Costs and Cost Analysis / Q000379:methods; D018574:Home Care Agencies / Q000191:economics*; D006801:Humans; D007723:Korea