Harper D R
Br Med J. 1979 Mar 10;1(6164):647-9. doi: 10.1136/bmj.1.6164.647.
Data relating to the cost of caring for individual patients were collected for all patients in a general surgical ward over a six-month period. From this the cost per patient was calculated for various diseases and was found to be related to duration of stay. Postoperative morbidity was important in determining cost. A system that calculates cost by means of units based on the use of resources rather than by cash cost accounting is probably the most suitable for a clinician who has to monitor resources.
在六个月的时间里，收集了普通外科病房所有患者的个体护理成本数据。据此计算了各种疾病的每位患者成本，并发现其与住院时间有关。术后发病率对成本的确定很重要。一个通过基于资源使用的单位来计算成本而非现金成本核算的系统，可能最适合必须监控资源的临床医生。
