From voluntary to state control and the emergence of the department in UK hospital accounting

This paper explores the development and diffusion of accounting techniques in UK hospitals and finds that attempts to utilise accounting data, for performance measurement and control, predate the introduction of the NHS in 1948. The main focus of the paper is the move from the uniform system of accounts, first introduced in 1893, to departmental accounting information in 1956. After identifying the antecedent accounting conditions the paper explores both why and how change occurred by analysing the roles of dominant individuals, institutions, political and economic forces that led to the introduction of departmental accounting. The process of change, after the nationalisation of the hospitals in 1948, had a significant impact on the accounting technology adopted: with departmental budgeting being dropped. Finally, the role of the medical profession in the departmentalisation debate is explored and possible explanations for the reluctance to adopt new management accounting techniques are discussed.     

假冒名牌产品的风险成本问题

假冒名牌产品的出现,严重影响了名牌企业的正常生产经营活动,干扰了正常的市场经济秩序。目前假冒名牌产品越来越多,已经到了非打击不可的地步。本文着重研究了假冒名牌产品供给的风险成本及其影响因素,指出地方保护是我国目前假冒名牌产品泛滥的主要原因,并据此提出了解决假冒名牌产品泛滥问题的对策。     

作业成本法在施工企业经营管理中的应用探讨

在日益激烈的竞争环境中，企业要想保持并增强竞争优势。必须拥有一个有效的成本系统，支持帮助管理者寻求途径以改善企业经营效率，提高竞争力。而作业成本法则提供了一个有效的、能为企业进行成本分析、成本控制和经营决策等提供准确成本信息的成本系统。     

A current research information system for the management of agricultural research

Abstract
A generalized current research information and costing system for management of an agricultural research programme is described by reference to the Agricultural Research Current Information System (ARCIS) of the Agricultural and Food Research Council of the United Kingdom.     

有效银行成本制度的选择

本文分析了银行产出形态的的特殊性,指出造成传统成本制度、成本分析难以应用于银行产品成本分析。通过对银行产品的成本构成路径分析,指出作业成本制度符合银行服务的有效成本方法,对银行成本管理、经营管理具有重大意义,并对商业银行如何推进作业成本提出了设想。     

A data-driven methodology for supporting resource planning of health services

In recent years, healthcare systems have been forced to better organize their services in the final attempt to maximize both care effectiveness and efficiency. In particular, emergent trends are prompting hospitals to pay more attention to the effective and efficient planning of resources and to the creation of patient-centred services, in which current activities and resources are reorganized around patients.This paper proposes a process mining based methodology to systematically support the resource planning of health services. Specifically, combining Time-Driven Activity Based Costing and process mining approaches, it automatically identifies the patient flow and analytically evaluates activities, service times, and resource consumptions for a specific class (-es) of patients (e.g., a DRG, patients with specific medical condition, etc.). Thus, it allows to reliably estimate the expected resource consumptions for the patient group under investigation. Thanks to process mining, the method overcomes the limitations of existing quantitative approaches that are often time-consuming, based on subjective observations, and too case specific. The method was applied to a real case study of lung cancer patients in an Italian hospital.     

浅议作业基础预算

20世纪80年代中期以后,企业所处环境的变化动摇了传统预算管理得以运行的基础和前提条件,传统预算管理的缺陷逐渐显现。作业基础预算是以作业管理为基础、以企业价值增值为目的的预算管理形式。它以价值链分析与作业分析为前提,可以更加准确地预计资源需求量、绩效衡量和目标落实,可以深入到作业层次中,从而使预算控制更加有效。预算在企业内部控制系统中所处的核心地位越来越明显。但是,作业基础预算的应用是需要一定条件的,只有具备这些条件,并且避免出现企业在运用中存在的问题,才能更好地发挥其独有的作用。     

A rum deal: The purser’s measure and accounting control of materials in the Royal Navy, 1665–1832

We draw on archival resources and maritime and accounting history literature to explore the role of Royal Navy (RN) pursers between 1665 and 1832. Through an agency theory lens, we investigate accounting-related practices pursers used to control consumable rations, including the ‘purser’s (short) measure.’ The records pursers were required to keep suggest that the RN was at the forefront of the development of cost and materials accounting, and in the keeping of detailed accounting records. We provide fresh insights in to the purser’s role and his association with the gestation of materials waste controls, standard costing, and audit and accountability processes.     

企业研发预算模式的改革出路——基于ABB的探讨

本文在分析企业研发活动特点的基础上,借鉴作业基础预算原理,提出了基于ABB的企业研发预算模式,并建立了研发预算管理的概念模型,该模式的优点是在既定资源条件下,通过对研发活动过程的分解,将研发过程中资源的消耗与作业活动对应,从而提高研发预算管理效果。     

对医院全成本核算的探讨

在医院现有成本院、科两级核算的基础上,引入全成本核算思想,从医疗项目级别对医院工资成本、医疗消耗和管理费用等全部成本项目进行会计归集,并辅以相关的医院全成本核算的信息系统支持,从而达到降低医院运营成本,改善医院经营管理,提高服务效率和质量的目的。