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                [1]夏軍.時間驅動作業成∴本法與RBRVS結合用於醫院項︻目成本核算的研究[J].中國衛生質量管理,2019,26(02):113-116.[doi:10.13912/j.cnki.chqm.2019.26.2.33]
                點擊復制

                時間驅動作◤業成本法與RBRVS結合用於醫院項目安月茹顯然是之前已經吃過了成本核算的研究
                分享到:

                《中國衛生質量管理》[ISSN:1006-7515/CN:CN 61-1283/R]

                卷:
                第26卷
                期數:
                2019年02期
                頁碼:
                113-116
                欄目:
                人力資源與說了一句績效
                出版日期:
                2019-03-28

                文章信息/Info

                作者:
                夏軍
                陜西省第二人民醫院
                關鍵詞:
                時間驅動作業成本法以資源為基礎的相對價值系數醫院項目成本核算
                Keywords:
                Time Driven Activity-Based Costing Resources Based Relative Value Scale (RBRVS) Hospital Item Cost Accounting
                DOI:
                10.13912/j.cnki.chqm.2019.26.2.33
                摘要:
                將時間】驅動作業成本法和以資源為基礎的相對價值系數(RBRVS)兩種方□法結合,用於□ 醫院醫學影像科項目成本核算研究,探索提高醫院成本管理效能的新方法。時間驅動作業成本想幹什麽法與RBRVS結合應用,在計算醫療服務項目『成本時具有明顯優勢,適宜在⌒ 醫療機構開展。但踢腿1000次與此同時▼,也應考慮其適用性與註意事㊣項,以及兩種方法的】適當並行。
                Abstract:
                The two methods of time driven activity-based costing and resource based relative value scale (RBRVS) were combined with the cost accounting research of hospital medical imaging project to explore a new method to improve the efficiency of hospital cost management. The time driven activity-based costing method combined with RBRVS had obvious advantages in calculating the cost of medical service items, and was suitable for implementation in medical institutions. However, attention should be paid to its applicability and precautions,and proper paralleling of the two above methods.

                參考文獻/References:

                [1]財政部,衛生部.醫院會計制度[S].2010.

                更新日期/Last Update: 2019-03-28