Activity-based costing management of medical service items
10.3760/cma.j.issn.1000-6672.2012.03.009
- VernacularTitle:作业成本法在医疗服务项目成本管理中的应用
- Author:
Mei CHEN
;
Yuxiu TAO
;
Jin YAO
- Publication Type:Journal Article
- Keywords:
Medical service item;
Activity-based costing management;
Cost accounting
- From:
Chinese Journal of Hospital Administration
2012;28(3):185-188
- CountryChina
- Language:Chinese
-
Abstract:
Delicacy management proves a pressing need in cost management of medical service items in the current hospital operation.This paper first covered the methodology and system of hospital costing.It went on to describe the costing for four major medical service items in a quarter in 2011 using the activity-based costing method with the ultrasonographic section of a large hospital as an example.The outcomes were compared to the traditional costing method and the statutory pricing standards,resulting in the proposal and recommendation on reforming the costing methodology of service item pricing,and applying the activity-based costing management of medical service items in the hospital.
