作业成本法在供应室消毒包核算中的应用

供应室消毒包核算由于业务流程复杂、间接成本比例高,是医院成本核算的难点之一。本研究对作业成本法（ABC）在供应室消毒包的核算进行了实证性探索。结果显示,运用ABC能提供更为准确的成本信息,为医院制定合理的内部转移价、加强成本管控提供了可靠的数据支持。

Application of activity -based costing in the accounting of sterile kit in central sterile supply department

The accounting of sterile kits in central sterile supply department（CSSD） is one of the most difficult parts of evaluating cost in hospital because of its complicated business process and high indirect cost.This article did an ex ploration in applying activity-based costing（ABC） on the accounting of sterile kits in CSSD.As the result shows,the information of costing was obtained more precisely with the application of ABC,which supports reliable data for hospi tal＇s decision on internal transfer pricing and strengthening supervision of cost control.