作业成本模式的运用——以中国台湾某医学中心手术室为例

Applying Activity-based Costing on Managing Costs of Operating Rooms in a Medical Center of Taiwan of China

随着作业成本法(Activity-based costing,简称ABC)在企业的普及,ABC被引入作为医院财务管理,这种制度能更加精确地计算医院成本。以中国台湾某医学中心手术室为例,实证作业成本法对医院财务管理的帮助。结果显示作业成本法除可由作业活动的归纳计算出更精彩的成本之外,还可为许多管理决策提供帮助。

With the use of ABC （Activity-based costing） in enterprises, it is introduced and regarded as the financial management of the hospital, this kind of system can rcalculate the hospital cost more accurately. To focuse on operating rooms in a medical center of Taiwan of China, analyse the ABC to the help on the financial management of the hospital. ABC provides pertinent data to solve this problem. To re-assure that ABC is an excellent tool for hospital management.