作业成本法的基本原理及其在医疗服务成本测算中的应用前景

Basic conceptions of Activity-based Costing and prospective of its application in health services

国外已有较多医院采用作业成本法方法进行成本控制和成本管理 ,收到了良好的效果。与传统的成本核算方法相比 ,作业成本法能够提高医疗服务成本核算的准确性和合理性。本文对作业成本法的产生背景、基本概念。

Activity-based Costing (ABC) method has been implemented in many hospitals out of China for cost control and cost management, and the results of its application is reasonable. Compared with the traditional costing methods, ABC method can improve the accuracy and rationality of cost accounting of medical service. And the background, basic conceptions and principles of ABC are also introduced.