Activity-based costing management model for Chinese public hospitals

摘要

Aiming at out of date of cost management in hospital, which is an obstacle for the hospital management and schedule of medical resources, activity based costing model was proposed. Resource was assigned to activity center by using resource driver and then allotted from activity into cost objects according to activity driver; Lastly B/S four-tier software prototype based on J2EE was developed, and its implementation made this model to be proved feasible and effective.