| Literature DB >> 26685437 |
Abstract
Historically, hospital departments have computed the costs of individual tests or procedures using the ratio of cost to charges (RCC) method, which can produce inaccurate results. To determine a more accurate cost of a test or procedure, the activity-based costing (ABC) method must be used. Accurate cost calculations will ensure reliable information about the profitability of a hospital's DRGs.Entities:
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Year: 2015 PMID: 26685437
Source DB: PubMed Journal: Healthc Financ Manage ISSN: 0735-0732