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在我国的医疗事业发展当中,对于医疗服务项目的成本核算与成本管理十分重要。良好的成本核算与成本管理能够提高医疗服务项目开展的综合效益,从而推动医疗事业的发展与进步。而传统的医疗服务项目成本核算法存在着很多方面的缺陷,无法满足当前社会的实际发展需求。而作业成本法的应用,能够有效的解决这些问题,提高医疗服务项目成本核算的效率和效果,对于医疗服务事业的发展具有重要的意义。
In the development of medical service in our country, it is very important for the cost accounting and cost management of medical service items. Good cost accounting and cost management can improve the comprehensive benefits of medical service projects and promote the development and progress of medical services. However, there are many defects in the traditional method of cost accounting for medical service projects, which can not meet the actual development needs of the current society. The application of ABC, which can effectively solve these problems and improve the efficiency and effectiveness of cost accounting of medical service projects, is of great significance to the development of medical service.