Activity-based costing as used in hospital business process management / 中华医院管理杂志

ABSTRACT

Business process cost management is key to hospital business process management It mostly consists of process cost accumulation and cost analysis. The paper probed into theories of Activity Based Costing (ABC), and built a model for hospital process costing based on the hospital organizational structure Discussed herein include the items of hospital medical services and their activity costs, followed by a case study to prove ABC as practical in the analysis and calculation of hospital business process costs.