对专科成本核算进行测试。

Health Soc Serv J. 1978 Nov 24;88(4618):1341-2.

Specialty budgeting and costing have attracted wide interest among health service finance officers in recent years. In the first of three articles describing how the techniques have developed, author examines specialty costing in his own authority.

近年来，专科预算编制和成本核算在医疗卫生服务财务人员中引起了广泛关注。在描述这些技术如何发展的三篇系列文章的第一篇中，作者审视了其所在机构的专科成本核算情况。