“…The concept of cost accounting in mental health settings is not new. Several authors have suggested the increasing necessity for cost accountability (Birnberg, 1976;O'Neil, Richardson, Carver, & Iscoe, 1973;Panzetta, 1973; Speilberger, Pincente, & Hobfoll, Note 1). Although several authors discuss cost accounting and cost analysis in general terms, the O'Neil et al study is considered by many as one of the few completed practical efforts dealing with cost and performance analysis in a mental health setting.…”