@misc{indiciae510d460d28b8,
  title = {Development of a practical costing method for hospitals.},
  author = {Pengyu Cao and Shin-Ichi Toyabe and Kouhei Akazawa},
  year = {2006},
  doi = {10.1620/tjem.208.213},
  url = {https://pubmed.ncbi.nlm.nih.gov/16498229/},
  note = {Source identifier: 16498229}
}