Building Block Costing 방법을 적용한 종합병원 원가계산 적용 방안 연구 Hospital Costing Applied to Building Block Costing Methods Research
김영철, 강경식
- 언어KOR
- URLhttp://db.koreascholar.com/Article/Detail/321738
대한안전경영과학회지
제18권 제4호
(2016.12)
pp.91-97
pp.91-97
대한안전경영과학회
(Korea Safety Management & Science)
초록
Hospital costing has generally been using ABC costing method. However, based on increase of expensive equipment, the fixed cost is increased in the hospital industry. The most common equipment industry are using building block costing method for depreciation and equipment management costing elements. Additionally it presents three options that may be considered to be supported by the IT system to find the most appropriate alternative.
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