论医院成本核算中的成本性态分析

Analysis of the activity-based cost in hospital cost accounting

在医院成本核算的过程中,成本性态分析作为重要的基础工具对医院经营管理的预测、分析、决策、控制起着重要的作用.充分了解成本与医疗业务间的关系,正确运用成本性态分析,能够使医院在运营中获得更大的效益.

As an important and basic tool,activity-based cost analysis plays an important role in forecasts,analysis,decision-making and control of hospital operation management during the process of hospital cost accounting.A thorough understanding of the relationship between costs and the medical business and a correct use of the activity-based cost analysis can make hospitals gain greater interest.