title: Design of an activity-based cost system for independent home care.
abstract: 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.
authors.affiliation: Department of Nursing, FarEast University, Chungbuk, Korea.
authors.forename: Su-Jeong
authors.initials: SJ
authors.lastname: Lee
authors.forename: Gyeong-Ae
authors.initials: GA
authors.lastname: Seomun
mesh_terms: D003365:Costs and Cost Analysis / Q000379:methods; D018574:Home Care Agencies / Q000191:economics*; D006801:Humans; D007723:Korea