作业成本法在S医院核磁共振室成本核算中应用的教学案例研究  

Teaching Case Study on the Application of Activity-Based Costing in the Cost Accounting of MRI Room in S Hospital

作　　者：颜剩勇[1] 王姝瑶 YAN Shengyong;WANG Shuyao(School of Business,Hunan University of Science and Technology,Xiangtan 411201,China)

机构地区：[1]湖南科技大学商学院,湖南湘潭411201

出　　处：《当代教育理论与实践》2022年第2期23-27,共5页Theory and Practice of Contemporary Education

基　　金：湖南省教改研究项目(JG2016B091);湖南省普通高等学校“十三五”专业综合改革试点项目《会计学》。

摘　　要：作业成本法是成本核算和成本管理的重要方法之一。以S医院核磁共振室成本核算为案例研究对象,对作业成本法的具体应用进行研究,通过确定资源成本库和资源动因、划分作业和作业中心、根据资源动因分配资源成本和按作业动因将作业成本分摊到项目等四个流程,对作业成本法的应用进行详细说明,并将作业成本法的管理效果与传统的成本法进行对比,阐述作业成本法的优势、运用过程中存在的问题以及解决的方案。Activity-Based Costing(ABC)is one of the important methods of cost accounting and cost management.Taking the cost accounting of MRI room in S hospital as a case study,this paper studies the specific application of Activity-Based Costing.The application of ABC is described in detail through four processes:determining resource cost base and resource driver,dividing activity and activity center,allocating resource cost according to resource driver,and allocating activity cost to projects according to activity driver.The management effect of ABC is compared with the traditional cost method to explain the advantages,problems and corresponding solutions of ABC.

关 键 词：S医院 作业成本法 教学案例 

分 类 号：G642.0[文化科学—高等教育学]