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Asadi MJ. Baltz WA. Activity-based costing for clinical paths. An example to improve clinical cost &efficiency. Journal of the Society for Health Systems. 5(2): 1-7, 1996. 白佳原、白佳欣、王铭雄、周明仁应用作业基础成本法评估眼科雷射手术成本，健康管理期刊，第一卷、第一期，2003。