| 摘要 |
<p><P>PROBLEM TO BE SOLVED: To provide a method and a system of cost accounting by subject of medical treatment for appropriately performing the cost accounting at a hospital based on an ABC (activity based cost accounting method). <P>SOLUTION: The system of cost accounting by subject of medical treatment is provided with cost task processing for creating a cost report by generating a component ratio of a front resource driver 14, an activity driver 17 and a rear resource driver 18 from raw data of costs, generating a cost pool by segment, allocating the costs in a resource by using a cost pool driver 19 and allocating the cost pool by using the activity driver 17 or the rear resource driver 18, a profit task processing for generating a profit report by generating a profit pool from raw data of an income, allocating the income of the profit pool by using a profit driver 26 generated by profit calculation processing and PL task processing for generating a PL report. <P>COPYRIGHT: (C)2005,JPO&NCIPI</p> |
