The time-driven activity-based costing has received extensive attention from scholars both at home and abroad in recent years,which has been applied to the calculation of manufacturing operations and the cost of produ...The time-driven activity-based costing has received extensive attention from scholars both at home and abroad in recent years,which has been applied to the calculation of manufacturing operations and the cost of products.However, this approach is rarely introduced into the service sector.As to the hospitality industry, the profitability of the customer usually plays a decisive role in the business process.Therefore, this article takes the hotel service industry as the research point and allocates the costs of resources of each departments to customers according to time drivers.The focus of this paper is to calculate the costs of customers ,and then analyze the profitability of customers in order to take the appropriate marketing strategies to improve the hotel service industry Drofitabilitv.展开更多
在我国医疗改革的大背景下,基于疾病诊断相关分组(diagnosis related groups,DRGs)付费制度的推广与实施为医疗行业带来了新的挑战与机遇。这种付费方式不仅改变了医院传统的收入模式,还对医院的绩效管理产生了深远的影响。文章旨在深...在我国医疗改革的大背景下,基于疾病诊断相关分组(diagnosis related groups,DRGs)付费制度的推广与实施为医疗行业带来了新的挑战与机遇。这种付费方式不仅改变了医院传统的收入模式,还对医院的绩效管理产生了深远的影响。文章旨在深入探讨DRGs付费制度对医院绩效管理各个方面的影响,包括医院收入结构、医疗质量提升、医疗资源的有效利用以及医疗成本控制等。经过全面而系统的分析,阐明了DRGs付费制度对医院绩效管理所带来的多重挑战。这些挑战不仅涵盖了医院收入结构的调整、医疗服务质量的提升,还涉及医疗资源的有效利用以及医疗成本的控制等方面,对医院的运营和管理提出了更高的要求。针对这些问题,文章提出了一系列对策建议,旨在帮助医院在DRGs付费制度下优化绩效管理体系,实现科学、合理的绩效管理,从而提高医院的可持续发展能力。展开更多
文摘The time-driven activity-based costing has received extensive attention from scholars both at home and abroad in recent years,which has been applied to the calculation of manufacturing operations and the cost of products.However, this approach is rarely introduced into the service sector.As to the hospitality industry, the profitability of the customer usually plays a decisive role in the business process.Therefore, this article takes the hotel service industry as the research point and allocates the costs of resources of each departments to customers according to time drivers.The focus of this paper is to calculate the costs of customers ,and then analyze the profitability of customers in order to take the appropriate marketing strategies to improve the hotel service industry Drofitabilitv.
文摘在我国医疗改革的大背景下,基于疾病诊断相关分组(diagnosis related groups,DRGs)付费制度的推广与实施为医疗行业带来了新的挑战与机遇。这种付费方式不仅改变了医院传统的收入模式,还对医院的绩效管理产生了深远的影响。文章旨在深入探讨DRGs付费制度对医院绩效管理各个方面的影响,包括医院收入结构、医疗质量提升、医疗资源的有效利用以及医疗成本控制等。经过全面而系统的分析,阐明了DRGs付费制度对医院绩效管理所带来的多重挑战。这些挑战不仅涵盖了医院收入结构的调整、医疗服务质量的提升,还涉及医疗资源的有效利用以及医疗成本的控制等方面,对医院的运营和管理提出了更高的要求。针对这些问题,文章提出了一系列对策建议,旨在帮助医院在DRGs付费制度下优化绩效管理体系,实现科学、合理的绩效管理,从而提高医院的可持续发展能力。
