Ryan J
Healthc Inform. 1990 Apr;7(4):22, 24.
Due to the nature of the health delivery process, hospitals can neither control nor accurately predict the daily volume of the patients it will serve. Jim Ryan, marketing manager for CPSI discusses megatrends affecting cost reporting needs and the difficulties involved in hospital cost accounting.
由于医疗服务过程的性质，医院既无法控制也无法准确预测其每日接待的患者数量。CPSI的市场经理吉姆·瑞安讨论了影响成本报告需求的大趋势以及医院成本核算中涉及的困难。
