佛山科学技术学院学报（自然科学版）Issue(6)：94-96,3.
作业成本法在 MRI 项目成本测算中的应用研究
Application study of activity-based costing management in MRI cost accounting
苏樱华 1黄耀渠2
作者信息
- 1. 中山大学 管理学院，广东 广州 510275
- 2. 广东佛山市中医院 MRI 室，广东 佛山 528000
- 折叠
摘要
Abstract
To investigate the feasibility and value of activity-based costing (ABC)method in calculating unit cost of different MRI items. Taking a MRI center as the cost object, the theory and method of ABC was used to calculate unit cost of different MRI items, and compared with the conventional cost measurement method. The unit cost of MRI plain scan, MRI contrast enhancement, and MR angiography was 509.81 yuan,649.62 yuan, and 1020.51 yuan respectively by using ABC method, the results were different with conventional cost measurement method. This study shows that the ABC management in MRI cost accounting is feasible, and can have more detailed and precise estimate of indirect cost than conventional cost measurement method.关键词
作业成本法/医疗服务项目/成本核算Key words
activity-based costing/medical service/cost accounting分类
管理科学引用本文复制引用
苏樱华,黄耀渠..作业成本法在 MRI 项目成本测算中的应用研究[J].佛山科学技术学院学报（自然科学版）,2014,(6):94-96,3.
