Young David W
Healthc Financ Manage. 2015 Nov;69(11):46-9.
Historically, hospital departments have computed the costs of individual tests or procedures using the ratio of cost to charges (RCC) method, which can produce inaccurate results. To determine a more accurate cost of a test or procedure, the activity-based costing (ABC) method must be used. Accurate cost calculations will ensure reliable information about the profitability of a hospital's DRGs.
从历史上看，医院各科室一直使用成本与收费比率（RCC）方法来计算单个检查或治疗项目的成本，这种方法可能会产生不准确的结果。为了确定检查或治疗项目更准确的成本，必须使用作业成本法（ABC）。准确的成本计算将确保获得有关医院诊断相关分组（DRG）盈利能力的可靠信息。
