成本会计制度之建立课件.ppt

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关键词：: 成本会计制度建立课件

资源描述：: 1、成本會計制度之建立成本會計制度之建立-以醫院為例以醫院為例 Copyright All Rights Reserved by Managizer International Business Consulting CO.,LTD Copyright All Rights Reserved by Managizer International Business Consulting CO.,LTD Copyright All Rights Reserved by Managizer International Business Consulting CO.,LTD Copyright All R
2、ights Reserved by Managizer International Business Consulting CO.,LTD Copyright All Rights Reserved by Managizer International Business Consulting CO.,LTD Copyright All Rights Reserved by Managizer International Business Consulting CO.,LTD 變動成本與收入關係0246810121234567891011數量金額變動成本總成本收入固定成本 Copyright A
3、ll Rights Reserved by Managizer International Business Consulting CO.,LTD Copyright All Rights Reserved by Managizer International Business Consulting CO.,LTD Copyright All Rights Reserved by Managizer International Business Consulting CO.,LTD Copyright All Rights Reserved by Managizer International
4、 Business Consulting CO.,LTD Copyright All Rights Reserved by Managizer International Business Consulting CO.,LTD Copyright All Rights Reserved by Managizer International Business Consulting CO.,LTD Copyright All Rights Reserved by Managizer International Business Consulting CO.,LTD Copyright All Ri
5、ghts Reserved by Managizer International Business Consulting CO.,LTD Copyright All Rights Reserved by Managizer International Business Consulting CO.,LTD Copyright All Rights Reserved by Managizer International Business Consulting CO.,LTD Copyright All Rights Reserved by Managizer International Busi
6、ness Consulting CO.,LTD Copyright All Rights Reserved by Managizer International Business Consulting CO.,LTD Copyright All Rights Reserved by Managizer International Business Consulting CO.,LTD Copyright All Rights Reserved by Managizer International Business Consulting CO.,LTD Copyright All Rights
7、Reserved by Managizer International Business Consulting CO.,LTD Copyright All Rights Reserved by Managizer International Business Consulting CO.,LTD Copyright All Rights Reserved by Managizer International Business Consulting CO.,LTD Copyright All Rights Reserved by Managizer International Business
8、Consulting CO.,LTD Copyright All Rights Reserved by Managizer International Business Consulting CO.,LTD Copyright All Rights Reserved by Managizer International Business Consulting CO.,LTD Copyright All Rights Reserved by Managizer International Business Consulting CO.,LTD Copyright All Rights Reser
9、ved by Managizer International Business Consulting CO.,LTD Copyright All Rights Reserved by Managizer International Business Consulting CO.,LTD 成本項目分攤基礎（一）分攤基礎（二）電費 1.裝電表者，依電表度數分攤 2.依佔用面積分攤 3.由專人估算權數分攤 1.門診依門診數分攤 2.病房依占床日分攤 3.手術依開刀時數分攤水費 1.由專人估算大量用水單位之權數 2.依員工數分攤 1.門診依門診數分攤 2.病房依占床日分攤 3.手術依開刀時數分攤
10、4.依醫務收入分攤燃料費 1.依瓦斯嘴數分攤 2.設表者，依實際度數計算空調費部門面積*使用權數同電費洗縫費 1.依公斤數、件數、污染性等加權平均清潔費 1.依部門面積分攤 2.依清潔所需工時分攤同電費氣體費 1.依實際領用之氣體瓶數計算 2.以中央系統依出口數、權數分攤 Copyright All Rights Reserved by Managizer International Business Consulting CO.,LTD 成本項目分攤基礎（一）分攤基礎（二）維修費 1.依各成本中心實際請修時數按比例分攤 2.儀器維修依實際維修費用歸入 1.依醫務收入分攤護
11、理費 1.依護理人數分攤 1.依護理時數分攤 2.同電費醫療事務（掛號、收費、病歷等）1.依醫務收入比例分攤 2.依實際服務人數分攤資訊費 1.可單獨認定依成本直歸屬 2.依線上批次作業金額比例分攤教育訓練費 1.依醫務收入比例分攤行政管理費 1.依醫務收入比例分攤 2.依員工數比例分攤研究費 1.依醫務收入比例分攤 Copyright All Rights Reserved by Managizer International Business Consulting CO.,LTD Copyright All Rights Reserved by Managizer Interna
12、tional Business Consulting CO.,LTD Copyright All Rights Reserved by Managizer International Business Consulting CO.,LTD Copyright All Rights Reserved by Managizer International Business Consulting CO.,LTD 總成本數量金額損益平衡點變動成本固定成本收入 Copyright All Rights Reserved by Managizer International Business Consulting CO.,LTD Copyright All Rights Reserved by Managizer International Business Consulting CO.,LTD

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