發(fā)布時(shí)間：2018-05-30 20:21

  本文選題：公立醫(yī)院 + 作業(yè)成本法　； 參考：《商業(yè)經(jīng)濟(jì)》2016年07期

【摘要】：在競(jìng)爭(zhēng)日漸激烈的市場(chǎng)環(huán)境下,醫(yī)院要具備較強(qiáng)的競(jìng)爭(zhēng)力,必須要加強(qiáng)成本管理,建立更合理、更科學(xué)、更具有可操作性的新的成本核算方法。作為更科學(xué)、更準(zhǔn)確的核算方式,作業(yè)成本法不但能夠適應(yīng)醫(yī)院的自身業(yè)務(wù)特征,同時(shí)還能滿(mǎn)足成本核算中不斷發(fā)展的要求。醫(yī)院在實(shí)施作業(yè)成本法時(shí)應(yīng)遵循成本效益原則和具體適用的原則,使用全面引進(jìn)和局部分步實(shí)施的方法,力求保證平穩(wěn)銜接,滿(mǎn)足管理者需求,逐步推進(jìn)。醫(yī)院全體職工參與其中,確定成本核算目標(biāo),遵守成本效益的原則,這樣在實(shí)際應(yīng)用中,作業(yè)成本法才能發(fā)揮出它真正的優(yōu)勢(shì)。
[Abstract]:In the increasingly competitive market environment, the hospital must have strong competitiveness. It must strengthen the cost management, establish a more reasonable, more scientific, and more operable new cost accounting method. As a more scientific and more accurate accounting method, the activity-based costing can not only adapt to the hospital's own business characteristics, but also meet the requirements of the hospital. In the process of cost accounting, the hospital should follow the principle of cost benefit and specific application when implementing the activity-based costing, and use the method of comprehensive introduction and partial implementation to ensure smooth connection and meet the needs of managers. All the workers in the hospital participate in it, determine the cost accounting target and abide by the cost. The principle of efficiency, so that in practice, activity-based costing can play its real advantage.
【作者單位】： 哈爾濱商業(yè)大學(xué)會(huì)計(jì)學(xué)院;
【分類(lèi)號(hào)】：R197.322

【相似文獻(xiàn)】

相關(guān)期刊論文 前3條

1 王亦東,楊晶,王杰;醫(yī)院成本決策的方法[J];中國(guó)衛(wèi)生經(jīng)濟(jì);1998年04期

2 周成紅,湯質(zhì)如;醫(yī)院成本決策與控制需要解決的幾個(gè)實(shí)際問(wèn)題[J];中國(guó)醫(yī)院管理;2003年11期

3 ;[J];;年期

，

本文編號(hào)：1956656