Skydell B, Arndt M
University of Massachusetts School of Nursing, Boston.
Nurs Clin North Am. 1988 Sep;23(3):493-501.
This paper discusses cost identification and its role in internal resource allocation and price determination. It draws on findings from the Relative Value Matrix (RVM) Project of the Massachusetts Eye and Ear Infirmary. The project demonstrates and validates a technique for isolating the differential impact of volume and unit cost on the nursing cost per case and for comparing these costs across hospitals.
本文讨论成本识别及其在内部资源分配和价格确定中的作用。它借鉴了马萨诸塞州眼耳医院相对价值矩阵（RVM）项目的研究结果。该项目展示并验证了一种技术，用于分离病例数量和单位成本对每例护理成本的差异影响，并用于比较不同医院之间的这些成本。
