摘要
由于运作设备技术与流程的更新,数字化医院中直接费用大幅减少而间接费用增加,使得其可以采用作业基准成本方法进行成本管理。作业基准成本管理,就是将数字化医院的各种服务产品视为一个个作业所组成,这些作业耗费的是医院的资源。通过“作业耗用资源,产品耗用作业”的思路,来进行成本管理。进一步进行作业分析,清理无效作业,达到“顾客满意”的目的。
Since the renovation of facilities and technical flow, in the digital hospitals, the direct expenses greatly decreased, while the indirect expenses increased. This situation make the manager adapt busywork benchmark cost management. Busywork benchmark cost management means that the manager takes each service product as a busywork, which consumes the resource of the hospital. The manager manages the cost by the thinking way of 'the busywork consumes resource, and the service product consumes busywork' and analyzes the busywork, to move the ineffective ones, and to make the 'consumers satisfied'.
出处
《中国医院》
2002年第8期37-39,共3页
Chinese Hospitals
