摘要
文章旨在探讨城市社区公共卫生服务ABC/M中的作业概念,详细介绍了公共卫生服务作业定义、作业分析及作业界定原则。文章认为,ABC/M的作业概念有助于社区卫生服务机构改善内部管理和成本信息质量,提高公共卫生服务产品的供给能力和公共卫生资金使用效益。
To discuss the concept of activity of community public health services in ABC/M, the principle of analysis and definition of activity was introduced. The concept of activity in ABC/M should be helpful for community health service to improve internal management, cost information quality, abilities to provide public health service products and efficiency of public health funds.
出处
《中国卫生事业管理》
北大核心
2009年第4期226-228,共3页
Chinese Health Service Management
基金
四川省卫生厅课题(项目编号:070314)
关键词
城市社区公共卫生服务
ABC
作业
作业分析
Community Public Health Services
Activity- Based Costing
Activity
Activity Analysis.
