Minority Research Initiation Planning Grant: Development ofa Computerized Activity Based Costing (ABC) Model for Medical Care Facilities

这项规划补助金是开发一个计算机化的活动 基于成本计算模型，可用于任何医疗 护理设施，以确定提供真正的成本 服务 开发的软件将使用户能够 考虑有形和无形的成本和效益 与提供医疗服务相关的 护理设施。 一旦相关文献 评估和分析，确定所有 在医疗保健设施中开展的活动，以及 追踪这些活动的成本的方法将是 确立了习 然后将列出各种成本驱动因素， 生成的成本跟踪活动的成本， 对象

This planning grant is to develop a computerized activity based costing model which could be utilized by any medical care facility to determine the true cost of providing services. The developed software will enable the users to consider tangible and intangible costs and benefits associated with providing services offered by the medical care facility. Once the relevant literature has been evaluated and analyzed, a methodology for identifying all the activities performed in medical care facilities, and a means of tracing costs to these activities will be established. Then a list of various cost drivers will be generated to trace the cost of the activities to the cost objects.