6Office of Inspector General,Office of Evaluation and Inspections.Medicare Hospital Prospective Payment System:How DRG Rates Are Calculated and Updated.Region IX August 2001.
7Medhat A.Hehmi and Murat N.Tanju.Activity-Based Costing May Reduce Costs,Aid Planning[J].Healthcare Financial Management,Nov 1991,45(11):95-96.
8Chan,Yee-Ching Lilian.Improving hospital cost accounting with activity-based costing[J].Health Care Management Review,Winter 1993,18(1):71-77.
9Suneel Udpa.Activity-based costing for hospitals[J].Health Care Management Review,Summer 1996,21(3):83-96.
10Larry K.Macdonald and Louis F.Reuter IV.A Patientspecific Approach Hospital Cost Accounting[J].health services research,1973,Summer:102-120.
