The Experts below are selected from a list of 309 Experts worldwide ranked by ideXlab platform
Chen Xianfeng - One of the best experts on this subject based on the ideXlab platform.
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Medical service Cost Accounting review
Chinese Hospitals, 2007Co-Authors: Chen XianfengAbstract:The article introduced medical service Cost Accounting methods, the subjects, the scope and the category methods of Cost Accounting. It could divided into department Cost Accounting, item Cost Accounting and disease Cost Accounting in hierarchy, total Cost Accounting, variable Cost Accounting in scope, traditional Cost Accounting and activity Cost Accounting in allocation. The article discussed the application and issues of all the methods. And the trends of Cost Accounting were total Cost Accounting and net based Cost management.
Dou Maowei - One of the best experts on this subject based on the ideXlab platform.
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Preliminary study on hospital totle Cost Accounting
China Medical Herald, 2010Co-Authors: Dou MaoweiAbstract:Total Cost Accounting is the central part of the modern hospital economic management and essential to the reform and development of a hospital. The paper discusses the content and methods of the total Cost Accounting. The precondition and role of the total Cost Accounting are also analyzed.
Liu Yu-xin - One of the best experts on this subject based on the ideXlab platform.
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Study on Traditional Chinese Medical Services Cost Accounting Method and Particularity Research
Chinese Health Economics, 2012Co-Authors: Liu Yu-xinAbstract:Accurate and effective Traditional Chinese Medical services Cost Accounting is an important basis for adjusting medical services prices,completing the government's financial compensation mechanism,and guiding rational allocation of medical resources in medical institutions.The paper draw on existing medical services Costing Accounting methods and experiences,research the Cost allocation and Cost Accounting method,and analyze the complexity and particularity of Traditional Chinese Medicine services Cost Accounting.
Winter Peter - One of the best experts on this subject based on the ideXlab platform.
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Japanische Kostenrechnungssysteme - Analyse der Kostenrechnungssysteme nach dem japanischen Kostenrechnungsstandard [Japanese Cost Accounting Systems - analysis of the Cost Accounting systems of the Japanese Cost Accounting standard]
2005Co-Authors: Winter PeterAbstract:This paper aims at providing an insight into Japanese Cost Accounting. Firstly, the development of Cost Accounting in Japan is delineated. Subsequently, the Cost Accounting systems codified in the Japanese Cost Accounting standard are analysed based on the classification according to Hoitsch/Schmitz. Lastly, a critical appraisal of the Cost Accounting systems of the Japanese Cost Accounting standard as well as a comparison to German and American Cost Accounting systems are conducted.
Li Hong-xia - One of the best experts on this subject based on the ideXlab platform.
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A Preliminary Investigation on Transaction Cost Accounting
Journal of Benxi College of Metallurgy, 2005Co-Authors: Li Hong-xiaAbstract:This article analyses and expounds the importance of transaction Cost Accounting for enterprises,and then,based on the ideas,presents the necessity to set up the theory of transaction Cost Accounting and to take it into practice.Finally,the author,by her long-term study,suggests preliminary theory about transaction Cost Accounting.The theory includes:assumptions and principles of transaction Cost Accounting;the content of transaction Cost Accounting;the operative method of transaction Cost Accounting.
