Burik D, Duvall T J
Healthc Financ Manage. 1985 May;39(5):76-88.
To successfully implement a cost accounting system, certain key steps should be undertaken. These steps include developing and installing software; developing cost center budgets and inter-cost center allocations; developing service item standard costs; generating cost center level and patient level standard cost reports and reconciling these costs to actual costs; generating product line profitability reports and reconciling these reports to the financial statements; and providing ad hoc reporting capabilities. By following these steps, potential problems in the implementation process can be anticipated and avoided.
要成功实施成本核算系统，应采取某些关键步骤。这些步骤包括开发和安装软件；制定成本中心预算和成本中心间分配；制定服务项目标准成本；生成成本中心层面和患者层面的标准成本报告，并将这些成本与实际成本进行核对；生成产品线盈利能力报告，并将这些报告与财务报表进行核对；以及提供临时报告功能。通过遵循这些步骤，可以预见并避免实施过程中的潜在问题。
