| 医改背景下项目成本核算问题研究 |
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| 引用本文： | 张慧君,李卉,张平.医改背景下项目成本核算问题研究[J].中国卫生经济,2011,30(2):85-86. |
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| 作者姓名： | 张慧君 李卉 张平 |
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| 作者单位： | 北京世纪坛医院财务处,北京,100038 |
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| 摘 要： | 作业成本法由于在分配间接费用方面的优势而被引入项目成本核算中.通过实证分析,进一步揭示了作业成本法下的项目成本核算在解决医院成本控制、医改财政补偿、医疗服务定价改革中将发挥的积极作用及重大现实意义.
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| 关 键 词： | 医疗改革 补偿机制 作业成本法 项目成本核算 |
Research of project cost accounting in healthcare reform |
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| ZHANG Hui-jun,LI Hui,ZHANG Ping.Research of project cost accounting in healthcare reform[J].Chinese Health Economics,2011,30(2):85-86. |
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| Authors: | ZHANG Hui-jun LI Hui ZHANG Ping |
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| Institution: | ZHANG Hui-jun,LI Hui,ZHANG Ping Financial Department,Beijing Shijitan Hospital,Beijing,100038,China |
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| Abstract: | Owning to the superiority of allocating indirect cost,activity-based costing(ABC) is pulled into project cost accounting.By empirical analysis,the paper shows it will play an active and a meaningful role during reform in many ways,such as controlling hospital cost,finance compensation of health care reform,medical service pricing,etc. |
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| Keywords: | healthcare reform compensation mechanism activity-based costing project cost accounting |
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