摘要
从新制度对医院管理的新要求、作业成本法的基本内容、新制度下作业成本法在医院运用的SWOT分析、作业成本法的运用适应新制度的要求4方面入手就新制度下公立医院实施作业成本法进行全成本核算,并运用创新手段与模式提升成本管理水平方面提出了思考。
After activity-based costing was carried out in public hospital under the new system, the author raised his thinking on all-cost assessment, innovation measures and modes lifting cost management level from four aspects： new requirement of hospital management under new system, basic contents of activity-based costing, SWOT analysis of activity-based costing applied in hospital under new system, the application of activity-based costing meeting the requirement of new system.
出处
《西部中医药》
2014年第7期35-37,共3页
Western Journal of Traditional Chinese Medicine
关键词
医院新会计制度
医院成本
作业成本法
SWOT分析
hospital new accounting system
hospital cost
activity-based costing
SWOT analysis
