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随着医院体制改革的不断深入,医院的成本核算发挥了越来越重要的作用。估时作业成本法是在传统作业成本法上的改良和深入。探讨医院全成本核算中估时作业成本法的运用,对企业运行管理以及核心竞争力的提升有着积极意义。本文从估时作业成本法的优势出发,探讨了估时作业成本法在医院的应用研究。最后提出医院运用估时作业成本法应注意的问题与建议。文章旨在为医院成本核算中估时作业成本法的运用提供参考。
With the deepening of hospital system reform, cost accounting of hospitals has played an increasingly important role. Estimating ABC is the improvement and deepening of traditional ABC. It is of great significance to discuss the application of estimated operating cost method in the full costing of hospitals and improve the operation and management of enterprises and the enhancement of core competitiveness. Based on the advantage of estimating ABC, this paper discusses the application of estimated ABC in hospitals. Finally, the paper puts forward the problems and suggestions that the hospital should pay attention to when using the operating cost method. The purpose of this article is to provide a reference for the assessment of operating cost method in hospital costing.