论医院成本核算中的成本性态分析  

Analysis of the activity-based cost in hospital cost accounting

作　　者：王晓冬[1] 刘帅[2] 唐羽[1] 

机构地区：[1]四川大学华西医院运营管理部,四川成都610041 [2]四川烹饪高等专科学校,四川成都610100

出　　处：《西南民族大学学报（自然科学版）》2010年第5期878-880,共3页Journal of Southwest Minzu University(Natural Science Edition)

摘　　要：在医院成本核算的过程中,成本性态分析作为重要的基础工具对医院经营管理的预测、分析、决策、控制起着重要的作用.充分了解成本与医疗业务间的关系,正确运用成本性态分析,能够使医院在运营中获得更大的效益.As an important and basic tool,activity-based cost analysis plays an important role in forecasts,analysis,decision-making and control of hospital operation management during the process of hospital cost accounting.A thorough understanding of the relationship between costs and the medical business and a correct use of the activity-based cost analysis can make hospitals gain greater interest.

关 键 词：医院 成本 核算 成本性态 分析 

分 类 号：R197.32[医药卫生—卫生事业管理]