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在医院的成本中落实使用作业成本法,能够消除无效的作业以达到控制成本提升医院各项工作效率的目的。探讨医院成本管理中作业成本法的运用,有助于提升医院成本管理的水平。本文从门诊部作业成本法核算研究出发,探讨了门诊部作业成本控制研究以及医院全面推行作业成本管理的实施建议,为医院全面成本管理中作业成本法的运用提供参考。
The implementation of the ABC method in the cost of the hospital can eliminate the ineffective operation so as to control the cost and improve the work efficiency of the hospital. To explore the use of ABC in hospital cost management helps to improve the level of hospital cost management. This paper starts from the study of occupational cost accounting in outpatient department, discusses the study of occupational cost control in outpatient department and the implementation suggestions of operating cost management in hospital in order to provide references for the application of ABC in hospital total cost management.