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

【摘要】：在競爭日漸激烈的市場環(huán)境下,醫(yī)院要具備較強的競爭力,必須要加強成本管理,建立更合理、更科學、更具有可操作性的新的成本核算方法。作為更科學、更準確的核算方式,作業(yè)成本法不但能夠適應醫(yī)院的自身業(yè)務特征,同時還能滿足成本核算中不斷發(fā)展的要求。醫(yī)院在實施作業(yè)成本法時應遵循成本效益原則和具體適用的原則,使用全面引進和局部分步實施的方法,力求保證平穩(wěn)銜接,滿足管理者需求,逐步推進。醫(yī)院全體職工參與其中,確定成本核算目標,遵守成本效益的原則,這樣在實際應用中,作業(yè)成本法才能發(fā)揮出它真正的優(yōu)勢。
[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)大學會計學院;
【分類號】：R197.322

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本文編號：1956656