Gabram S G, Mendola R A, Rozenfeld J, Gamelli R L
Loyola University Medical Center, Maywood, IL, USA.
Physician Exec. 1997 Jul-Aug;23(6):31-7.
With advancing technology and the quest for delineating the true cost of a procedure or diagnostic test, cost accounting techniques are being re-explored in the health care setting. Activity-based costing (ABC), adopted from other businesses, is one such example that has applications in the health industry. The purpose of this paper is to enhance the understanding of health care costs among physician providers, emphasizing a new approach--activity-based costing.
随着技术的进步以及对确定一项医疗程序或诊断测试真实成本的探索，成本核算技术正在医疗保健领域被重新审视。从其他行业采用的作业成本法（ABC）就是这样一个在医疗行业有应用的例子。本文的目的是增进医生对医疗保健成本的理解，重点介绍一种新方法——作业成本法。
