Application of activity-based costing to hospital cost management
- VernacularTitle:作业成本法在医院成本管理中的应用研究
- Author:
Shijun ZHU
- Publication Type:Journal Article
- Keywords:
Activity-based costing;
Cost management;
Hospital
- From:
Chinese Journal of Hospital Administration
1996;0(02):-
- CountryChina
- Language:Chinese
-
Abstract:
Objective To explore an advanced and effective method of hospital cost management so as to improve the effectiveness of hospital economic management. Methods A variety of methods were used, including field research, expert consultation, activity-based costing management, business process reengineering, and satisfaction survey combined with statistics and computer network technology. Results A system for implementing activity-based costing was established and remarkable results were achieved in lowering the cost of patient care, optimizing business process, raising the staff's awareness of cost, and assisting in development decision-making. Conclusion Activity-based costing, an advanced method of cost management, is of great significance to Chinese hospitals in reducing operational cost, optimizing work process, and improving the effectiveness of management.
