Khumnim , J., T. Akkadechanunt, and B. Chitpakdee. “Activity-Based Costing of Services in Inpatient Ward, Chattrakan Hospital, Phitsanulok Province”. Nursing Journal CMU, vol. 47, no. 3, Sept. 2020, pp. 376-88, https://he02.tci-thaijo.org/index.php/cmunursing/article/view/245783.