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Application of activity-based costing to hospital cost management / 中华医院管理杂志
Chinese Journal of Hospital Administration ; (12)1996.
Artículo en Chino | WPRIM | ID: wpr-524099
ABSTRACT
Objective To explore an advanced and effective method of hospital cost management so as to improve the effectiveness of hospital economic management. Methods A variety of methods were used, including field research, expert consultation, activity-based costing management, business process reengineering, and satisfaction survey combined with statistics and computer network technology. Results A system for implementing activity-based costing was established and remarkable results were achieved in lowering the cost of patient care, optimizing business process, raising the staff's awareness of cost, and assisting in development decision-making. Conclusion Activity-based costing, an advanced method of cost management, is of great significance to Chinese hospitals in reducing operational cost, optimizing work process, and improving the effectiveness of management.

Texto completo: Disponible Índice: WPRIM (Pacífico Occidental) Tipo de estudio: Evaluación Económica en Salud Idioma: Chino Revista: Chinese Journal of Hospital Administration Año: 1996 Tipo del documento: Artículo

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Texto completo: Disponible Índice: WPRIM (Pacífico Occidental) Tipo de estudio: Evaluación Económica en Salud Idioma: Chino Revista: Chinese Journal of Hospital Administration Año: 1996 Tipo del documento: Artículo