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Cost-price estimation of clinical laboratory services based on activity-based costing: A case study from a developing country
BACKGROUND: It is believed that laboratory tariffs in Iran don’t reflect the real costs. This might expose private laboratories at financial hardship. Activity Based Costing is widely used as a cost measurement instrument to more closely approximate the true cost of operations. OBJECTIVE: This study...
Autores principales: | , , , , |
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Formato: | Online Artículo Texto |
Lenguaje: | English |
Publicado: |
Electronic physician
2017
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Materias: | |
Acceso en línea: | https://www.ncbi.nlm.nih.gov/pmc/articles/PMC5459275/ https://www.ncbi.nlm.nih.gov/pubmed/28607638 http://dx.doi.org/10.19082/4077 |