Forman H P, Yin D
Department of Radiology, University of Pennsylvania School of Medicine, Leonard Davis Institute of Health Economics, Philadelphia, USA.
AJR Am J Roentgenol. 1996 Jun;166(6):1249-53. doi: 10.2214/ajr.166.6.8633424.
Cost analysis is inherently one of the most tedious tasks falling on the shoulders of any manager. In today's world, whether in a service business such as radiology or medicine or in a product line such as car manufacturing, accurate cost analysis is critical to all aspects of management: marketing, competitive strategy, quality control, human resource management, accounting (financial), and operations management, to name but a few. This is a topic that we will explore with the intention of giving the radiologist/manager the understanding and the basic skills to use cost analysis efficiently, making sure that major financial decisions are being made with adequate cost information, and showing that cost accounting is really managerial accounting in that it pays little attention to the bottom line of financial statements but places much more emphasis on equipping managers with the information to determine budgets, prices, salaries, and incentives and influences capital budgeting decisions through an understanding of product profitability rather than firm profitability.
成本分析本质上是任何管理者所肩负的最繁琐的任务之一。在当今世界，无论是在放射学或医学等服务行业，还是在汽车制造等产品线，准确的成本分析对于管理的各个方面都至关重要：市场营销、竞争战略、质量控制、人力资源管理、会计（财务）以及运营管理等等。这是一个我们将探讨的主题，目的是让放射科医生/管理者理解并掌握有效运用成本分析的基本技能，确保在充分的成本信息基础上做出重大财务决策，并表明成本会计实际上就是管理会计，因为它很少关注财务报表的底线，而是更加强调为管理者提供信息，以确定预算、价格、薪资和激励措施，并通过了解产品盈利能力而非公司盈利能力来影响资本预算决策。
