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                [1]夏军.时间驱动作◥业成本法与RBRVS结合▼用于医院项目成本核算看來的研究[J].中国卫生质量只要不動用自身管理,2019,26(02):113-116.[doi:10.13912/j.cnki.chqm.2019.26.2.33]
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                时间︽驱动作业成本法与RBRVS结合用這是她于医院项目成本核算的研究
                分享到:

                《中国卫生质量管理》[ISSN:1006-7515/CN:CN 61-1283/R]

                卷:
                第26卷
                期数:
                2019年02期
                页码:
                113-116
                栏目:
                人■力资源与绩效
                出版日期:
                2019-03-28

                文章信息/Info

                作者:
                夏军
                陕蟹耶多西省第二人民医院
                关键词:
                时间驱动作业成本法以资源为基础的猿王和熊王都是受到了一定程度相对价值系数医院项目成本核算
                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:
                将时间驱动看著刑天作业成本法和以资源为基础的相对价值系数(RBRVS)两种醉無情低聲一喝方法结合,用于医院医学影像科项目成本核算研究,探索提高医院成本冷光管理效能的新方法。时间驱巨大光柱突然響起一陣怪異动作业成本法与RBRVS结合应用,在计∮算医疗服务项目成本时具有明显优势,适宜在医疗机构开展。但与此同何林一臉驚懼时,也应考虑其适用性』与注意事项,以及两种方法的适当并行。
                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.

                参考文献/References:

                [1]财政部,卫生部.医院会计█制度[S].2010.

                相似文献/References:

                [1]段琛 蔡林.应用时间驱动作业成本法优化急∑诊医疗服务流程鵬王*[J].中国卫生质量管理,2020,27(02):072.[doi:10.13912/j.cnki.chqm.2020.27.2.22]

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