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

这笔规划赠款的目的是发展一种电脑化的基于活动的成本计算模式，任何医疗保健设施都可以利用这种模式来确定提供服务的真实成本。开发的软件将使用户能够考虑与提供医疗保健设施提供的服务有关的有形和无形成本和收益。一旦对相关文献进行了评价和分析，就将确定一种方法，以确定在医疗保健设施中开展的所有活动，并确定追踪这些活动费用的手段。然后，将生成各种成本驱动因素的列表，以将活动的成本跟踪到成本对象。

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.