规划、预算编制与控制——展望未来：病例组合成本核算
Planning, budgeting, and controlling--one look at the future: case-mix cost accounting.
作者信息
Thompson J D, Averill R F, Fetter R B
出版信息
Health Serv Res. 1979 Summer;14(2):111-25.
Abstract
This paper outlines the system for cost accounting and managerial control which is an extension of the usually accepted departmental costing systems and takes as its units the 383 Diagnosis Related Groups (DRGs) considered to be the hospital's products. It is held that such an approach offers hospital managers a more powerful, analytic, budgeting, and cost-finding tool and offers the opportunity to involve the medical staff in the issues of how their practice patterns are affecting hospital costs.
摘要
本文概述了成本核算与管理控制体系，该体系是对普遍接受的部门成本核算系统的扩展，以被视为医院产品的383个诊断相关组（DRG）为单位。有人认为，这种方法为医院管理者提供了一个更强大、更具分析性的预算编制和成本查找工具，并有机会让医务人员参与到他们的执业模式如何影响医院成本的问题中来。
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本文引用的文献
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A system for cost and reimbursement control in hospitals.医院成本与报销控制系统。
Yale J Biol Med. 1976 May;49(2):123-36.
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One strategy for controlling costs in university teaching hospitals.
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