The Study on the Model for Medical Service Knowledge Cost Measure Based on GMSC and ABC
Firstly, the concept and components of Medical Service Knowledge Cost (MSKC) were expounded in this paper. Then the concept of General Medical Service Centers ( GMSC ) was put forward. The definition and character of GMSC, the classification and partition of GMSC were expounded, while the classification method of resource in GMSC was discussed. In addition, according to Activity-Based Costing (ABC), the cost allocation technique on indirect service GSMC (I-GSMC) was illustrated; the cost alternation allocation method of I-GSMC based on three-factors resource consumption was put forward. Furthermore, the deficiency of existing model for medical service cost measure was analyzed. Finally, based on the above study, the measurement model of MSKC based on GMSC and ABC was presented. The foundation of model was expounded; the partition of medical service activity and the selection of cost driver were discussed.
Medical Service Knowledge Cost Generalized Medical Services Centers Activity-Based Costing Cost Measure Medical Price System
Huang Huiyu Li Congdong Luo Jianying
Dongguan University of Technology, Dongguan P.R.China, 523808;Enterprise Development Research Instit Enterprise Development Research Institute, Jinan University, Guangzhou P.R.China, 510632 Dongguan University of Technology, Dongguan P.R.China, 523808
国际会议
天津
英文
2007-10-20（万方平台首次上网日期，不代表论文的发表时间）