PART Ⅰ SCOPE OF STUDY AND ACCOUNTING PRINCIPLES APPLIED TO NURSING SERVICE AND NURSING EDUCATION 1
1．EVENTS LEADING TO THE STUDY 3
2．ACCOUNTING PROBLEMS 6
3．BEHAVIOR OF COSTS 14
PART Ⅱ RESULTS OF INVESTIGATIONS 21
4．EFFECTIVENESS OF STUDENT NURSING SERVICE 23
5．ADMINISTRATIVE MEASURES FOR NURSING SERVICE 52
6．PROPORTION OF TIME GIVEN TO NURSING SERVICE AND NURSING EDUCATION 93
7．COMPARISON OF COSTS IN THREE INSTITUTIONS 101
PART Ⅲ COST PROCEDURES 117
8．ACCOUNTING PROCEDURE FOR DETERMINING NURSING SERVICE AND NURSING EDUCATION COSTS 119
9．APPLICATION OF THE ACCOUNTING PROCEDURE IN AN ACTUAL INSTITUTION 127
10．PROCEDURE TO DETERMINE THE EFFECTIVENESS OF STUDENT NURSING SERVICE 149
11．PROCEDURE FOR ACCUMULATING NURSING DATA 164
12．COST ACCOUNTING AS A BASIS FOR ADMINISTRATIVE BUDGETING 180
General Summary and Conclusions 189
Index 193