Activity-based costing as used in hospital business process management
10.3760/cma.j.issn.1000-6672.2010.06.025
- VernacularTitle:作业成本法在医院流程管理中的应用研究
- Author:
Lizi WANG
;
Zixian LIU
;
Hui LI
- Publication Type:Journal Article
- Keywords:
Hospital Business Process Management (HBPM);
Activity Based Costing (ABC);
Cost accumulation;
Cost analysis;
Application
- From:
Chinese Journal of Hospital Administration
2010;26(6):472-475
- CountryChina
- Language:Chinese
-
Abstract:
Business process cost management is key to hospital business process management It mostly consists of process cost accumulation and cost analysis. The paper probed into theories of Activity Based Costing (ABC), and built a model for hospital process costing based on the hospital organizational structure Discussed herein include the items of hospital medical services and their activity costs, followed by a case study to prove ABC as practical in the analysis and calculation of hospital business process costs.
