Dignam D R
Hosp Prog. 1979 Dec;60(12):68-9.
By knowing and understanding basic cost accounting techniques, administrators are better equipped to keenly judge their own institution's health care expenses. Managers who implement cost variance analysis are less likely to be forced into a defensive position with either board members or the general public.
通过了解和掌握基本的成本核算技巧,管理人员能够更好地敏锐判断自身机构的医疗保健费用。实施成本差异分析的管理人员不太可能在董事会成员或普通公众面前陷入被动防御的境地。