Advantages and Disadvantages,Difficulties and Countermeasures of Apply-ing Activity-based Costing in Medical Project Cost Accounting
Cost accounting has always been one of the effective means of public hospital management,in which the cost accounting of medical service items is an indispensable part of cost fine management.Based on the practice of us-ing activity-based costing to measure the cost of medical service items in secondary public hospitals,this study ex-pounded the overall accounting application process of this method,the advantages and disadvantages of the accounting method,as well as the accounting difficulties and solutions.In order to improve the precision of cost management and improve the efficiency of hospital operation.
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