[1]张欣宏.医院新会计制度下作业成本法的运用[J].西部中医药,2014,27(07):35-37.
　ZHANG Xinhong.Application of Activity-based Costing under Hospital New Accounting System[J].Western Journal of Traditional Chinese Medicine,2014,27(07):35-37.
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医院新会计制度下作业成本法的运用
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《西部中医药》[ISSN:2096-9600/CN:62-1204/R]

卷:
27
期数:
2014年07期
页码:
35-37
栏目:
出版日期:
2014-07-15

文章信息/Info

Title:
Application of Activity-based Costing under Hospital New Accounting System
文章编号:
1004-6852(2014)07-0035-03
作者:
张欣宏
甘肃省中医院，甘肃 兰州 730050
Author(s):
ZHANG Xinhong
Gansu Provincial Hospital of Traditional Chinese Medicine, Lanzhou 730050, China
关键词:
医院新会计制度; 医院成本; 作业成本法; SWOT分析
Keywords:
hospital new accounting system;  hospital cost;  activity-based costing;  SWOT analysis
分类号:
R197.2
摘要:
从新制度对医院管理的新要求、作业成本法的基本内容、新制度下作业成本法在医院运用的SWOT分析、作业成本法的运用适应新制度的要求4方面入手就新制度下公立医院实施作业成本法进行全成本核算，并运用创新手段与模式提升成本管理水平方面提出了思考。
Abstract:
After activity-based costing was carried out in public hospital under the new system, the author raised his thinking on all-cost assessment, innovation measures and modes lifting cost management level from four aspects: new requirement of hospital management under new system, basic contents of activity-based costing, SWOT analysis of activity-based costing applied in hospital under new system, the application of activity-based costing meeting the requirement of new system.

备注/Memo

备注/Memo:
收稿日期：2013-11-20作者简介：张欣宏(1986—)，女，助理会计师。研究方向：医院财务管理。
更新日期/Last Update: 2014-07-15