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Keywords: costing practices
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2014) 28 (2): 353–364.
Published: 01 June 2014
... a dominant element of the contemporary healthcare context, i.e., Diagnosis Related Group (DRG) systems, and costing practices. DRG-based payment systems strongly influence costing practices in multiple ways. In particular, setting DRG tariffs requires highly standardized costing practices linked...
