Application of activity-based costing to hospital cost management / 中华医院管理杂志
Chinese Journal of Hospital Administration
;
(12)1996.
Artigo
em Chinês
| 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:
DisponíveL
Índice:
WPRIM (Pacífico Ocidental)
Tipo de estudo:
Avaliação Econômica em Saúde
Idioma:
Chinês
Revista:
Chinese Journal of Hospital Administration
Ano de publicação:
1996
Tipo de documento:
Artigo
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