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Changes in hospital service mix and cost allocations in response to changes in Medicare reimbursement schemes
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References

  • 2011Accounting for Decision Making and Control675 cited
  • 1986Health Economy, The132 cited
  • 1996Accounting System Management by Hospitals Operating in a Changing Regulatory Environment.76 cited

Cited by

  • 2000Chapter 27 Antitrust and competition in health care markets82 cited
  • 2007Budget Adjustments in Response to Spending Variances: Evidence of Ratcheting of Local Government Expenditures65 cited
  • 2005First results of the introduction of DRGs in Germany and overview of experience from other DRG countries63 cited
  • 2014Cost accounting models used for price-setting of health services: An international review38 cited
  • 2006Productivity changes in Taiwanese hospitals and the national health insurance30 cited
  • 2012Strategic Cost Management and Institutional Changes in Hospitals23 cited
  • 2021Data analytics (ab) use in healthcare fraud audits21 cited
  • 2015Cost and reimbursement analysis of selected hospital diagnoses via activity-based costing18 cited
  • 2013Specifics of the Activity-Based Costing applications in Hospital Management17 cited
  • 2015Performance Measurement and Compensation Practices in Hospitals: An Empirical Analysis in Consideration of Ownership Types14 cited
  • 2005Rationale for adopting activity-based costing in hospitals : three longitudinal case studies

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14 cited
  • 2000Accounting issues in health care14 cited