4Kaplan, R S , Cooper, R . Cost & Effect: Using integrated cost systems to drive profitability and performance [ M ] . Harvard business school press, Boston : Massachusetts, 1997. 1 - 13.
5Brimson, J A , Antos, J . Activity - based management for service industries [ M ]. Goverment Entities, and Nonprofit Organizations, New York: John Wiley & Sons, 1994.87 - 102.
6Kaskiw, E A . Cost accounting in health care: fad of fundamental[J]. Hospital & Health Services Administration, 1987, 32(6).
7Orloff, L Clune, K et al . Hospital cost accounting: who's doing what and why[J]. Health care management review, 1990, 15 (4) :73 - 78.
8Baker, J J. Activity - based costing and activity - based management for health care, gaithersburg[M] . Maryland: Aspen publishers,1998. 1 -27.
9Baker, J J Boyd, G F. Activity - based costing and activity - based management for health care: ABC in the operating room at valley view hospital:A case study[M]. 1998. 183 - 194.
10Cleverley, W O . Essential of health care finance, fourth edtion[J]. 1997, 247.