2014•Western Journal of Traditional Chinese MedicineRequires access

Application of Activity-based Costing under Hospital New Accounting System

Zhang Xinhon

Abstract

After activity-based costing was carried out in public hospital under the new system, the author raised his thinking on all-cost assessment, innovation measures and modes lifting cost management level from four aspects: new requirement of hospital management under new system, basic contents of activity-based costing, SWOT analysis of activity-based costing applied in hospital under new system, the application of activity-based costing meeting the requirement of new system.

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Available abstract

Key concepts: Activity-based costing, Medicine, SWOT analysis, Cost accounting, Management accounting, Operations management, Public hospital, Medical emergency