The issue of the new standards for employees＇ salary and general financial rules that include employees＇ salary and relevant expenditures, have a great impact on human resources cost accounting. This paper performs ...The issue of the new standards for employees＇ salary and general financial rules that include employees＇ salary and relevant expenditures, have a great impact on human resources cost accounting. This paper performs a specialized study on human resources cost and employees＇ salary, accounts setting and accounting treatment for human resources cost accounting, human resources cost report, etc. on the basis of relevant provisions in the new Chinese accounting standards, the general financial rules, international accounting standards, and relevant academic research findings.展开更多
In many compames, cost management models are abandoned due to their complexity and because of this, the academic literature has experienced a downturn in publications regarding cost management. This paper deepens the ...In many compames, cost management models are abandoned due to their complexity and because of this, the academic literature has experienced a downturn in publications regarding cost management. This paper deepens the understanding regarding the practical usability of cost management models for purchasing decisions, and provides a framework for determining a desired complexity of cost management in different purchasing environments. The complexity is defined along three dimensions identified in literature and the different purchasing environments stem from an adaptation of Kraljic＇s （1983） matrix.展开更多
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
目的:设计部队医院劳务补贴管理系统,解决补贴核算中存在的问题。方法:系统前台程序开发工具采用Java语言,后台数据库采用SQL Server 2005,以部队医院成本核算经济管理系统数据为依托,从该系统中提取所需相应数据,根据核算方案设置计算...目的:设计部队医院劳务补贴管理系统,解决补贴核算中存在的问题。方法:系统前台程序开发工具采用Java语言,后台数据库采用SQL Server 2005,以部队医院成本核算经济管理系统数据为依托,从该系统中提取所需相应数据,根据核算方案设置计算公式,计算出科室的绩效补贴。结果:设计开发出劳务补贴核算系统,通过4个模块完成对科室的效益核算及劳务补贴的生成、统计汇总及查询等功能,实现了核算自动化、集成化,提高了工作效率。结论:医院劳务补贴核算系统的应用,能够改善以往手工统计工作量大、效率低等问题,为管理者提供准确、快捷的数据信息,对核算工作的规范化管理起到推动作用。展开更多
分析了医院医疗服务成本的核算与管理,提出基于B/S三层3-tier架构,采用Tomact6.0+JSP2.0开发和配置应用层的JSP服务器以及SQL SERVER 2000数据库,使用四级分摊理论和本量利分析法,研究开发医院成本核算系统.该系统能够准确及时地计算医...分析了医院医疗服务成本的核算与管理,提出基于B/S三层3-tier架构,采用Tomact6.0+JSP2.0开发和配置应用层的JSP服务器以及SQL SERVER 2000数据库,使用四级分摊理论和本量利分析法,研究开发医院成本核算系统.该系统能够准确及时地计算医院的成本费用和消耗,实现了医院成本结构的优化调整,达到了成本的有效控制.展开更多
文摘The issue of the new standards for employees＇ salary and general financial rules that include employees＇ salary and relevant expenditures, have a great impact on human resources cost accounting. This paper performs a specialized study on human resources cost and employees＇ salary, accounts setting and accounting treatment for human resources cost accounting, human resources cost report, etc. on the basis of relevant provisions in the new Chinese accounting standards, the general financial rules, international accounting standards, and relevant academic research findings.
文摘In many compames, cost management models are abandoned due to their complexity and because of this, the academic literature has experienced a downturn in publications regarding cost management. This paper deepens the understanding regarding the practical usability of cost management models for purchasing decisions, and provides a framework for determining a desired complexity of cost management in different purchasing environments. The complexity is defined along three dimensions identified in literature and the different purchasing environments stem from an adaptation of Kraljic＇s （1983） matrix.
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。
文摘目的:设计部队医院劳务补贴管理系统,解决补贴核算中存在的问题。方法:系统前台程序开发工具采用Java语言,后台数据库采用SQL Server 2005,以部队医院成本核算经济管理系统数据为依托,从该系统中提取所需相应数据,根据核算方案设置计算公式,计算出科室的绩效补贴。结果:设计开发出劳务补贴核算系统,通过4个模块完成对科室的效益核算及劳务补贴的生成、统计汇总及查询等功能,实现了核算自动化、集成化,提高了工作效率。结论:医院劳务补贴核算系统的应用,能够改善以往手工统计工作量大、效率低等问题,为管理者提供准确、快捷的数据信息,对核算工作的规范化管理起到推动作用。
文摘分析了医院医疗服务成本的核算与管理,提出基于B/S三层3-tier架构,采用Tomact6.0+JSP2.0开发和配置应用层的JSP服务器以及SQL SERVER 2000数据库,使用四级分摊理论和本量利分析法,研究开发医院成本核算系统.该系统能够准确及时地计算医院的成本费用和消耗,实现了医院成本结构的优化调整,达到了成本的有效控制.
