Applying Activity-Based Costing Method on Studying Costs of Operating Rooms in a Medical Center
碩士 === 國立陽明大學 === 醫務管理研究所 === 91 === The development of information technology have broaden the aspects of cost accounting, Activity-Based Costing. ABC has many advantages, such as the calculation of cost is more accurate, and process analysis, activity selection and change of cost drivers provide a...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2003
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| Online Access: | http://ndltd.ncl.edu.tw/handle/02418617236208503840 |