Bentley J M, Barnett P R
Dent Clin North Am. 1987 Apr;31(2):243-8.
This article is designed to help dentists make better decisions regarding capitation programs. It focuses on approaches to costs that can be useful. An example is given that illustrates how these cost concepts might be used to analyze a capitation proposal.
本文旨在帮助牙医在人头费计划方面做出更明智的决策。它着重介绍了一些可能有用的成本核算方法。文中给出了一个示例,说明如何运用这些成本概念来分析人头费提案。