Cost accounting research on the basis of single-disease clinical pathway is the new pattern of hospital cost accounting and management.

以单病种临床路径为基础进行成本核算研究是医院成本核算管理的新模式。

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They also saw a slight improvement at companies accused of accounting fraud, which they said might be attributed to a well-documented pattern of cost-cutting and asset sales at once-highflying companies that played with the books to keep their abnormal growth rates going.

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