2011•Chinese Health ResourcesRequires access
Feasibility analysis of using activity-based costing in hospital cost management
NI Jun-wen
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Abstract
Through situation analysis of hospital cost management,feasibility analysis of introducing activity-based costing in hospitals was conducted according to the general requirements of activity-based costing application.It was concluded that it was feasible and effective to apply the activity-based costing into the hospital cost management.According to the current situation of hospital costing,the strategy of overall introduction and gradual practice was put forward.