Thippinwong , M., Akkadechanunt , T., & Chitpakdee , B. (2020). Activity-Based Costing of Services in Male Surgical Ward, Uttaradit Hospital. Nursing Journal CMU, 47(2), 381–393. Retrieved from https://he02.tci-thaijo.org/index.php/cmunursing/article/view/241829