@article{oai:sapmed.repo.nii.ac.jp:00012192,
 author = {秦, 温信},
 issue = {1},
 journal = {札幌社会保険総合病院医誌 = Journal of Sapporo Social Insurance General Hospital (JSSIGH)},
 month = {Aug},
 pages = {3--9},
 title = {原価計算からみたDPCの評価（総説）},
 volume = {19},
 year = {2010}
}