Toward a departmental bottom-line perspective
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Updated: Sep 29, 2026

06:30
Spotlighting Customers' Visual Attention at the Stock, Shelf and Store Levels with the 3S Model
Published on: May 24, 2019
1Riverside Health Systems, Kankakee, Illinois.
Health Care Management Review
|January 1, 1989
Abstract:
In the absence of developing a relationship between price paid and cost expended, health care management has no basis for setting financial objectives much less subsequent evaluation. Departmental P&Ls bring the cost-price relationship into perspective.
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