摘要
成本管理是一个永恒的话题。随着我国医疗制度的改革，医院之间的竞争将日益激烈，医院如何加强成本管理已经提上日程，因为成本的节约就意味着利润的增加。鉴于此，本文对西方国家日臻成熟的作业成本法进行了介绍并对其在健康服务业中的运用进行了有益探讨。
Cost management is discussed all the time. With the development of the hi - technology, the indirect expenses take up more shares in total cost. Therefore, traditional cost system has exposed its shortcoming. A new cost system - Activity - based Costing system emerged under the new circumstance. This paper introduces the theory of the ABC system and analyzes its application in healthcare.
出处
《重庆商学院学报》
2001年第1期63-65,共3页
Journal of Chongqing Institute of Commerce
