Wu Qian
Abstract
The theory of activity based costing was introduced. The strategy of cost management in view of activity based costing was discussed. In accordance with the data of medical item cost accounting and strategy of cost management, hospital activity and cost driving was analyzed to explore the way of hospital cost management.
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The theory of activity based costing was introduced. The strategy of cost management in view of activity based costing was discussed. In accordance with the data of medical item cost accounting and strategy of cost management, hospital activity and cost driving was analyzed to explore the way of hospital cost management.
Key concepts: Activity-based costing, Cost accounting, Product cost management, Cost driver, Operations management, Target costing, Total absorption costing, Business