| 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 |
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| 引用本文： | 凌莉,韩璐,李福林,李延虹.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[J].卫生软科学,2003,17(2):10-11. |
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| 作者姓名： | 凌莉 韩璐 李福林 李延虹 |
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| 作者单位： | 1. 中山大学公共卫生学院,广东,广州,510080
2. 深圳市医学信息研究所,广东,深圳,518001 |
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| 摘 要： | 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，基本原理及医疗服务成本测算中的应用前景作一介绍。
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| 关 键 词： | 医疗服务 成本 作业成本法 |
| 文章编号： | 1003-2800(2003)02-0010-02 |
| 修稿时间： | 2002年6月3日 |
Basic conceptions of Activity - based Costing and prospective of its application in health services |
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| LING Li ,HAN Lu ,LI Fu-lin ,LI Yan-hong.Basic conceptions of Activity - based Costing and prospective of its application in health services[J].Soft Science of Health,2003,17(2):10-11. |
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| Authors: | LING Li HAN Lu LI Fu-lin LI Yan-hong |
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| Institution: | LING Li 1,HAN Lu 1,LI Fu-lin 2,LI Yan-hong 1 |
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| Abstract: | 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. |
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| Keywords: | health services cost Activity-based Costing |
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