Application of Activity-based Costing on Cost Accounting of Acupuncture Project

摘要：

Nowadays, hospital managers pay more and more attention to the cost accounting in order to reduce the hospital operating cost and improve efficiency. The appearance of -based costing (ABC), whose idea is cost objects consume activities, which in turn consume resources, gives a new idea to cost accounting of medical treatment project. In this paper, ABC is applied to the acupuncture service project to calculate the cost of acupuncture project and the ratio of each cost. The results proved that ABC was valid for the cost accounting of medical treatment project.

作者: Hui LI Zi-xian LIU Yan-li LU Jing XU

作者单位: College of Management and Economics, Tianjin University, Tianjin, China College of Humanity and Mana College of Management and Economics, Tianjin University, Tianjin, China First teaching hospital of Tianjin University of Traditional Chinese Medicine, Tianjin, China

会议类型: 国际会议

会议名称: 2011 IEEE 18th International Conference on Industrial Engineering and Engineering Management(2011 IEEE 第十八届工业工程与工程管理国际会议 IEEM2011)

会议地点: 长春

会议语种:英文

页码: 375-378

在线出版日期: 2011-09-03（万方平台首次上网日期，不代表论文的发表时间）