《actvity based cost毕业论文答辩》.ppt

Introduction Background of Activity based cost Kohler, Eric L raised the idea of activity based cost from the thinking of hydro electronic power. In the hydro electronic power process, the direct labor and direct material (water) is very low but the indirect cost ratio is relatively high. Then the scholar G.T. Staubus developed the activity based cost theory in 1950s. He wrote the income accounting concept in 1954 and the activity based cost of service and decision in 1988. Today activity based cost is widely used in different areas. It includes the traditional manufacturing companies and other more diverse industries. Activity csot Direct resource cose Implication of Western Dialysis Clinic Total operational cost Direct resource cost=supply cost Activity cost=service cost General indirect expense Composition of cost activities Durable equipment ( maintenance and depreciation ) Nursing service cost (nursing staff, equipment worker) As a cost activity, I divided common indirect expense into 4 resource cost pool, and for each cost pool I choose one representative cost driver. Resource cost pool and the differentiation of cost driver General indirect expense Then according to the medical treatment recording and some other channel, I recognize the quantity of each cost driver. Quantity recognition of cost driver General indirect expense Allocation of common indirect cost between HD and PD General indirect expense 去除PPT模板上的--无忧PPT整理发布的文字 首先打开PPT模板，选择视图，然后选择幻灯片母版 然后再在幻灯片母版视图中点击“无忧PPT整理发布”的文字文本框，删除，保存即可 更多PPT模板资源，请访问无忧PPT网站-- 使用时删除本备注即可 展示您的作品,PPT模板作品投稿绿色通道 :chinappt2011@ 将此幻灯片插入到演示文稿中 将此模板作为演示文稿（.ppt 文件）保存到计算机上。 打开将包含该图像幻灯片的演示文稿。 在“幻灯片”选项卡上，将插入点置于将位于该图像幻灯片之前的幻灯片之后。（确保不要选择幻灯片。插入点应位于幻灯片之间。） 在“插入”菜单上，单击“幻灯片（从文件）”。 在“幻灯片搜索器”对话框中，单击“搜索演示文稿”选项卡。 单击“浏览”，找到并选择包含该图像幻灯片的演示文稿，然后单击“打开”。 在“幻灯片（从文件）”对话框中，选择该图像幻灯片。 选中“保留源格式”复选框。如果不选中此复选框，复制的幻灯片将继承在演示文稿中位于它之前的幻灯片的设计。 单击“插入”。 单击“关闭”。 PPT模板来源于互联网,版权归原作者所有,如有问题请与站长联系 * Implication of Activity Based Cost in Med