Note—On Making the Illustration Illustrative: A Comment on Banker, Conrad and Strauss
评论一项比较两种医院成本分析方法的研究，指出其产出定义和加总问题，并揭示结果解读的局限性。
Hospitals are firms which produce multiple outputs. Taking account of the multiproduct nature of the firm is important for appropriate analyses of hospital technology to be conducted. This paper comments on a recent study which was aimed at comparing two methods of analyzing hospital costs which incorporate multiple outputs and inputs. The comment focuses on how outputs are defined and problems related to aggregation of outputs. Limitations on the ability to interpret results reported by Banker, Conrad and Strauss are identified.