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Matches in SemOpenAlex for { <https://semopenalex.org/work/W2383399757> ?p ?o ?g. }

• W2383399757 abstract "Objective:To build indirect cost allocation model based on activity-based- accounting method and explore calculation for the item and disease cost,which will provide methodological guidance for payment reform.Methods:Taking items of MRI and CT in radiology department as cost object,and building the model on the base of activity chain,cost pool and cost driver.Results:Average cost and the comparison of MRI and CT between activity- based-accounting method and traditional method can be derived.Conclusion: There are wide application prospects for cost calculation of medical service." @default.
• W2383399757 created "2016-06-24" @default.
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• W2383399757 date "2012-01-01" @default.
• W2383399757 modified "2023-09-24" @default.
• W2383399757 title "Application Study of Activity-based-accounting Method on the Items of MRI and CT Cost Calculating" @default.
• W2383399757 hasPublicationYear "2012" @default.
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