基于作业成本法的医疗项目成本管理

Medical item cost management in view of activity based costing

介绍了作业成本法的相关理论,阐述了基于作业成本法的成本管理策略,结合医院医疗项目成本核算数据,运用成本管理策略,从作业、成本动因等方面进行分析,探索医院成本管理的途径和方法。

The theory of activity based costing was introduced. The strategy of cost management in view of activity based costing was discussed. In accordance with the data of medical item cost accounting and strategy of cost management, hospital activity and cost driving was analyzed to explore the way of hospital cost management.