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医院作业成本法主要是为了实现医疗成本的有效控制,达到在每一个作业点都有相应成本分析的目的,并以作业内容为主要根据,探讨该项作业成本的价值,对无效作业进行清理,从根本上提高医院工作的整体质量以及医疗效益。作业成本法在医院管理中的运用具有明显优势,它既全面地提供了医疗业务的各项财务指标,又有利于医院管理效益的提升,从而达到增强竞争力的效果,因此医院引用作业成本法进行成本核算是市场竞争的必然结果。
The hospital operation cost method is mainly to realize effective control of medical costs and achieve the purpose of corresponding cost analysis at each operation point. Based on the operation contents, the value of the operation cost is explored, the invalid operation is cleaned up, To fundamentally improve the overall quality of hospital work and medical benefits. Activity-based Costing has obvious advantages in the application of hospital management. It not only fully provides various financial indicators of medical services, but also benefits the management efficiency of hospitals so as to enhance the effect of competition. Therefore, Cost accounting is the inevitable result of market competition.