Schroeder D H
Riverside Health Systems, Kankakee, Illinois.
Health Care Manage Rev. 1989 Winter;14(1):25-40.
In the absence of developing a relationship between price paid and cost expended, health care management has no basis for setting financial objectives much less subsequent evaluation. Departmental P&Ls bring the cost-price relationship into perspective.
在未建立支付价格与花费成本之间的关系时，医疗保健管理就没有设定财务目标的依据，更不用说后续评估了。部门损益表能让成本与价格的关系一目了然。
