| 医院成本核算的现状及作业成本法的适用性分析 |
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| 引用本文： | 崔丽萍. 医院成本核算的现状及作业成本法的适用性分析[J]. 江苏卫生事业管理, 2011, 22(6): 110-111 |
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| 作者姓名： | 崔丽萍 |
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| 作者单位： | 西安交通大学医学院第一附属医院 陕西省西安市 710061 |
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| 摘 要： | 简要介绍了医院成本核算的现状及作业成本法这一先进的成本管理方法,并进一步探讨了作业成本法在医院的适用性及实际运用中应注意的问题.
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| 关 键 词： | 作业成本法 医院 成本核算 |
The Present Situation of Hospital Cost Accounting and Feasibility Analysis of Activity-Based Costing |
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| Cui Liping. The Present Situation of Hospital Cost Accounting and Feasibility Analysis of Activity-Based Costing[J]. Jiangsu Health System Management, 2011, 22(6): 110-111 |
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| Authors: | Cui Liping |
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| Affiliation: | Cui Liping.The First Affiliated Hospital to Xi'an Communication University Medical School,Xi'an City,Shanxi Province 710061 |
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| Abstract: | This paper briefly introduces the present situation of hospital cost accounting and the advanced cost management method of activity-based costing. It further discusses the feasibility of activity-based costing method in the hospital and the problems that should pay attention to in the application practice. |
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| Keywords: | activity-based costing hospital cost accounting |
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