Nemes J
Mod Healthc. 1990 Dec 17;20(50):22-30.
Hospital margins are getting tighter, and healthcare executives are realizing that they can't afford not to know whether payments for care are covering their costs. And they're realizing that without some type of cost accounting system, they probably don't have a true understanding of what their costs are.
医院的利润空间越来越小，医疗行业的高管们意识到，他们再也承担不起不知道医疗费用是否足以覆盖成本的后果了。他们也意识到，如果没有某种成本核算系统，他们可能根本不清楚自己的成本究竟是多少。
