Improving hospital cost accounting with activity-based costing Academic Article uri icon

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abstract

  • In this article, activity-based costing, an approach that has proved to be an improvement over the conventional costing system in product costing, is introduced. By combining activity-based costing with standard costing, health care administrators can better plan and control the costs of health services provided while ensuring that the organization's bottom line is healthy.

publication date

  • 1993