초록

용어보기논문에서 용어와 풀이말을 자동 추출한 결과로, 시범 서비스 중입니다. AI-Helper

Abstract ▼ AI-Helper

With rapid changes in the environment of hospitals, many hospitals pursue to manage the cost of the hospital"s business over the concept of profit management. Recently the Activity Based Costing(ABC) is implemented not only in public sector, but also in nonprofit sector. This study reviews theoretic...

With rapid changes in the environment of hospitals, many hospitals pursue to manage the cost of the hospital"s business over the concept of profit management. Recently the Activity Based Costing(ABC) is implemented not only in public sector, but also in nonprofit sector. This study reviews theoretical studies on the way of the adopting the ABC in nonprofit organization, especially hospitals and studies how to effectively implement the ABC in hospital through studying the case of implementing ABC in healthcare industry. In this study we studied the traditional cost management method used in the hospitals, and compared with the Activity Based Costing method. Then we studied how to implement the new method, Activity Based Costing, through investigating the ABC model of the domestic K hospital implemented recently.

주제어