| 基于作业成本法的医疗项目成本管理 |
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| 引用本文： | 侯常敏,吴倩. 基于作业成本法的医疗项目成本管理[J]. 中国医院, 2010, 14(7): 6-8 |
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| 作者姓名： | 侯常敏 吴倩 |
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| 作者单位： | 首都医科大学附属北京同仁医院财务处,100730,北京市东城区东交民巷1号行政楼308室财务处 |
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| 摘 要： | 介绍了作业成本法的相关理论，阐述了基于作业成本法的成本管理策略，结合医院医疗项目成本核算数据，运用成本管理策略，从作业、成本动因等方面进行分析，探索医院成本管理的途径和方法。
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| 关 键 词： | 作业成本法 医疗项目 成本管理 |
Medical item cost management in view of activity based costing |
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| HOU Changmin,WU Qian. Medical item cost management in view of activity based costing[J]. Chinese Hospitals, 2010, 14(7): 6-8 |
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| Authors: | HOU Changmin WU Qian |
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| Affiliation: | ( Department of Finance, Affiliated Tongren Hospital, Capital Medical University, No.I, Dongjiaomin Xiang, Dongcheng District, Beijing, 100730, PRC) |
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| Abstract: | The theory of activity based costing was introduced. The strategy of cost management in view of activity based costing was discussed. In accordance with the data of medical item cost accounting and strategy of cost management, hospital activity and cost driving was analyzed to explore the way of hospital cost management. |
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| Keywords: | activity based costing medical item cost management |
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