![]() However, changes in insurance benefit design are creating incentives for patients to compare hospital prices. It goes on to suggest that hospitals have not adopted sophisticated cost accounting systems because characteristics of the hospital industry make the costs of doing so high and the benefits of service-level cost information relatively low. This article examines the literature on the relative costs and benefits of different accounting methods and the scant literature describing which of these methods are most commonly used by hospitals. ![]() ![]() However, little is known about which of these methods are most commonly used by hospitals. Management scholars have identified several cost accounting methods that provide organizations with accurate estimates of the costs they incur in producing output.
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