• Korea Journal of Hospital Management
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• v.4 no.2
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• pp.354-368
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• 1999

This research aims to compare between regression and neural network in terms of the predictive ability of the overhead costs in hospitals. For this purpose, this research uses the number of out-patients and complex medical treatments as explaining variables. Thirty-one hospitals were used for the empirical test The test result shows that the regression model has a more predictive ability than the neural network.