Itemized point cost method in human resource cost accounting in medical service projects

Abstract Background The cost accounting of medical service projects forms the basis for disease cost accounting and DRG (Diagnosis-Related Groups) cost accounting. Among the various costs involved, human resources represent a significant portion and are highly complex, making their accurate accounti...

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Bibliographic Details
Main Authors: Yingqi Li, Siyuan Liang, Kui Qin, Hongtong Su, Peiyong Xia
Format: Article
Language:English
Published: BMC 2024-12-01
Series:Cost Effectiveness and Resource Allocation
Subjects:
Online Access:https://doi.org/10.1186/s12962-024-00599-0
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