Canby J B
U.S. Navy, Washington, DC, USA.
Healthc Financ Manage. 1995 Feb;49(2):50-2, 54-6.
Activity-based costing (ABC) focuses on processes that drive cost. By tracing healthcare activities back to events that generate cost, a more accurate measurement of financial performance is possible. This article uses ABC principles and techniques to determine costs associated with the x-ray process in a midsized outpatient clinic. The article also provides several tips for initiating an ABC cost system for an entire healthcare organization.
作业成本法（ABC）关注的是驱动成本的流程。通过将医疗活动追溯到产生成本的事件，可以更准确地衡量财务绩效。本文运用作业成本法的原则和技术来确定一家中型门诊诊所中与X光检查流程相关的成本。本文还提供了一些为整个医疗组织启动作业成本法成本系统的建议。
