Chan Y C
Michael G. DeGroote School of Business, McMaster University, Hamilton, Ontario, Canada.
Health Care Manage Rev. 1993 Winter;18(1):71-7.
In this article, activity-based costing, an approach that has proved to be an improvement over the conventional costing system in product costing, is introduced. By combining activity-based costing with standard costing, health care administrators can better plan and control the costs of health services provided while ensuring that the organization's bottom line is healthy.
本文介绍了作业成本法，这是一种在产品成本核算方面已被证明优于传统成本核算系统的方法。通过将作业成本法与标准成本法相结合，医疗保健管理人员可以更好地规划和控制所提供医疗服务的成本，同时确保组织的财务状况良好。
