本文選題：公立醫(yī)院 + 作業(yè)成本法��； 參考：《商業(yè)經(jīng)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(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(yīng)遵循成本效益原則和具體適用的原則,使用全面引進(jìn)和局部分步實施的方法,力求保證平穩(wěn)銜接,滿足管理者需求,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,這樣在實際應(yīng)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 strengthen the cost management, establish a more reasonable, more scientific, more operable new cost accounting method. As a more scientific and accurate accounting method, Activity-based costing can not only adapt to the hospital's own business characteristics, but also meet the requirements of continuous development in cost accounting. The hospital should follow the principle of cost benefit and the principle of concrete application when implementing Activity-Based costing, adopt the method of comprehensive introduction and partial implementation step by step, strive to ensure smooth connection, meet the needs of managers, and push forward step by step. The staff and workers of the hospital participate in it, determine the goal of cost accounting and abide by the principle of cost benefit, so that in the practical application, the activity-based costing method can give play to its real advantages.
【作者單位】： 哈爾濱商業(yè)大學(xué)會計學(xué)院;
【分類號】：R197.322

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