Orloff T M, Littell C L, Clune C, Klingman D, Preston B
Health Policy Research Division of SysteMetrics/McGraw-Hill, Washington, DC.
Health Care Manage Rev. 1990 Fall;15(4):73-8. doi: 10.1097/00004010-199001540-00009.
The movement away from cost-based reimbursement by Medicare and other third party payers has prompted an increasing number of hospitals to implement more advanced costing techniques in their operations. Findings from a recent survey of hospital executives regarding cost accounting methods shed light on the extent of this trend.
