摘要
目的:有效控制成本,提高医院中药房管理水平。方法:介绍作业成本法预算中药房成本的方法、原理和流程,以四川省人民医院城东病区2011年第三季度财务资料为基础,预算并分析第四季度作业成本。结果与结论:利用作业成本法可以简便地计算出中药房成本的标准值和实际值,可预测供求关系,进而根据所得差异调整资源的供应水平和服务战略,从而有效地细化、控制成本,提高管理水平。
OBJECTIVE： To control the cost effectively, and to improve the management of TCM pharmacy. METHODS： Bud-get management of TCM pharmacy based on activity-based costing was introduced in terms of method, principle and process, and the cost of TCM pharmacy in the fourth quarter were budgeted and analyzed according to financial information of East Branch of Si- chuan Provincial People＇s Hospital in the third quarter of 2011. RESULTS＆CONCLUSIONS： It＇s convenient to calculate the stan-dard and actual value of costs using activity-based costing and predict relationship between supply and demand so as to adjust sup-ply and service strategy referring to difference, refine and control cost effectively and improve management.
出处
《中国药房》
CAS
CSCD
2013年第23期2191-2193,共3页
China Pharmacy
关键词
作业成本法
医院
中药房
预算
控制
Activity-based costing
Hospital
TCM pharmacy
Budget
Control
