TY - RPRT TI - Development of a practical costing method for hospitals. AU - Pengyu Cao AU - Shin-Ichi Toyabe AU - Kouhei Akazawa PY - 2006 DO - 10.1620/tjem.208.213 UR - https://pubmed.ncbi.nlm.nih.gov/16498229/ ID - 16498229 ER -