摘要
针对医院间接成本大、流程复杂的特点,提出在医院医疗项目核算中运用作业成本法的可行性,详细列示运用作业成本法核算医疗服务项目单位成本的步骤,核算重点是间接成本费用的分配,充分体现了"作业消耗资源、产品消耗作业"的基本指导思想,在精细化核算的基础上,提供更有针对性的管理建议和措施。
The feasibility of the use of activity-based costing method was assessed and the operating steps of the method was explained based on the characteristic of high indirect cost and complex process in hospital financial management. This article focused on the allocation of indirect cost which fully embodied the fundamental guiding ideology of ＂activities consume resources and products consume activities＂. Activity-based costing method can provide the administrative departments more accurate recommendations based on meticulous accounting.
出处
《中国卫生资源》
2013年第4期251-254,共4页
Chinese Health Resources
关键词
作业成本法
医疗服务项目
核算步骤
activity-based costing
medical services
accounting steps
