Grandlich Cheryl
Froedtert Memorial Lutheran Hospital, Milwaukee, USA.
AORN J. 2004 Jan;79(1):189-92. doi: 10.1016/s0001-2092(06)61152-6.
ACTIVITY-BASED COSTING is an accounting technique that allows organizations to determine actual costs associated with their services based on the resources they consume. THIS TECHNIQUE can be used in a variety of ways, including targeting high-cost activities, forecasting financial baselines, and supporting resource allocation. FOUR STEPS should be followed when applying activity-based costing to surgical procedures. THIS ARTICLE explores how Froedtert Memorial Lutheran Hospital, Milwaukee, used activity-based costing.
作业成本法是一种会计技术，它使组织能够根据其所消耗的资源来确定与其服务相关的实际成本。这种技术可以有多种用途，包括针对高成本活动、预测财务基线以及支持资源分配。在将作业成本法应用于外科手术时应遵循四个步骤。本文探讨了密尔沃基的弗罗伊德特纪念路德会医院是如何使用作业成本法的。
