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Development of a practical costing method for hospitals

Development of a practical costing method for hospitals

Tohoku Journal of Experimental Medicine 208(3): 213-224

To realize an effective cost control, a practical and accurate cost accounting system is indispensable in hospitals. In traditional cost accounting systems, the volume-based costing (VBC) is the most popular cost accounting method. In this method, the indirect costs are allocated to each cost object (services or units of a hospital) using a single indicator named a cost driver (e.g., Labor hours, revenues or the number of patients).

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Accession: 011944896

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PMID: 16498229

DOI: 10.1620/tjem.208.213

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