医院成本核算的现状及作业成本法的适用性分析  

The Present Situation of Hospital Cost Accounting and Feasibility Analysis of Activity-Based Costing

作　　者：崔丽萍[1] 

机构地区：[1]西安交通大学医学院第一附属医院,陕西省西安市710061

出　　处：《江苏卫生事业管理》2011年第6期110-111,共2页Jiangsu Health System Management

摘　　要：简要介绍了医院成本核算的现状及作业成本法这一先进的成本管理方法,并进一步探讨了作业成本法在医院的适用性及实际运用中应注意的问题。This paper briefly introduces the present situation of hospital cost accounting and the advanced cost management method of activity - based costing. It ihrther discuses the feasibility of activity - based costing method in the bospital and the problems that should pay attention to in the application practice.

关 键 词：作业成本法 医院 成本核算 

分 类 号：R197.322[医药卫生—卫生事业管理]