Activity- based Cost Management: A New Mode of Medical cost Management ()
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Activity - based Cost Management A New Mode of Medical cost Management Abstract With the development of medical market, the defects of traditional cost accounting system and cost management mode in hospitals have been exposed to view. By degrees, the requirements and changes of operating environment of hospitals are unable to be satisfied. In 1990s, foreign hospitals attempted to put activity - based costing into practice and gave administrators factual and more reliable policy-making information. If carrying out advanced cost management mode, cost management and financial management can be improved, which will have practical effect on the promotion of scientific management of medical institutions. According to the feasibility and necessity of the practice of activity - based costing, this thesis proposes the management mode of activity - based costing in terms of activity cost assignment opinion and processes opinion. It includes the calculation of activity costing and activity management of hospitals. On the basis of field investigation, activity cost accounting in the function division of one hospital was selected as the sample to collect reliable data. Previous application of some theories combining with cost accounting and management discussion had limitations, and now in this study, activity - based costing was actually put in use of the cost accounting of that hospital. In order to analyze and improve activity chain of hat hospital, this stud apply clinical route, the advanced theory of clinical service mode to the activity management, and help the hospital to confirm and analyze activity chain. Finally, thesis study sums up the problems that will probably be encountered, and the suggestions. What's more, the steps in carrying out the new mode are also concluded. Key Words: Medical cost Activity - based costing Cost Management Written by:shi xingyu Supervised by:huang peng 2
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