Cost Accounting Management Ideas in Public Hospitals Based on Activity-based Costing
Abstract：Objective To investigate the advanced concept and experience from foreign hospital , and to explore effective methods of budget management in public hospitals .Methods Combined with the situation of budget management in public hospitals , the activity-based costing method was used to account public hospital cost .Results The activity-based costing could provide more detailed and accu-rate cost data , do better cost control , improve the budget management in public hospitals , and raise the level of hospital cost accounting and management .It could be conducive to enhance the market competitiveness , and make the hospital sustained and stable development .
Keywords：Activity based costingPublic hospitalBudget management
Publication Date：2016-01-01
Online Publishing Date：2025-08-15(First online date of this platform, not the publication date of the document)
Pages：3( 558-559,560 )