作业成本法视角下医院成本核算问题分析

发布时间：2018-05-30 20:21

本文选题：公立医院 + 作业成本法　；参考：《商业经济》2016年07期

【摘要】：在竞争日渐激烈的市场环境下,医院要具备较强的竞争力,必须要加强成本管理,建立更合理、更科学、更具有可操作性的新的成本核算方法。作为更科学、更准确的核算方式,作业成本法不但能够适应医院的自身业务特征,同时还能满足成本核算中不断发展的要求。医院在实施作业成本法时应遵循成本效益原则和具体适用的原则,使用全面引进和局部分步实施的方法,力求保证平稳衔接,满足管理者需求,逐步推进。医院全体职工参与其中,确定成本核算目标,遵守成本效益的原则,这样在实际应用中,作业成本法才能发挥出它真正的优势。
[Abstract]:In the increasingly competitive market environment, the hospital must have strong competitiveness. It must strengthen the cost management, establish a more reasonable, more scientific, and more operable new cost accounting method. As a more scientific and more accurate accounting method, the activity-based costing can not only adapt to the hospital's own business characteristics, but also meet the requirements of the hospital. In the process of cost accounting, the hospital should follow the principle of cost benefit and specific application when implementing the activity-based costing, and use the method of comprehensive introduction and partial implementation to ensure smooth connection and meet the needs of managers. All the workers in the hospital participate in it, determine the cost accounting target and abide by the cost. The principle of efficiency, so that in practice, activity-based costing can play its real advantage.
【作者单位】：哈尔滨商业大学会计学院;
【分类号】：R197.322

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