DPC関連病院における管理会計の効果と影響 : 原価計算及び収益予算の有効性評価
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- Material Type
- 記事
- Author/Editor
- 荒井 耕阪口 博政
- Alternative Title
- Effect of management accounting at hospitals under Diagnosis Procedure Combination Per-Diem Payment System : Effectiveness evaluation of cost accounting and revenue budgeting
- Periodical title
- 会計検査研究 / 会計検査院事務総長官房調査課 編
- No. or year of volume/issue
- (52):2015.9
- Issue
- 52
- Pages
- 71-83
- Publication date of volume/issue (W3CDTF)
- 2015-09