The distribution characteristics of high cost of daily medicine: The days with high cost of daily medicine were mostly the day just before discharge and the day of discharge, accounting for 30% of the hospitalization days with higher daily medicine cost. 高药费日在出院前一日的分布频次最多,其次为出院当日,有30%的高药费住院日分布在这两日。
However, It is the problem that if traditional costing methods is adopted on the third-party logistics company, which can be caused unreasonable distribution of indirect costs, unclear fee process in cost accounting process and low-quality management of costs. 然而,第三方物流企业在采用传统的成本核算方法的过程中,会造成该企业的成本管理间接费用分配不合理,运输过程中费用消耗不明晰、成本管理粗放等问题。
Constructing the cost model of co-operative activity and giving the series methods to the cost distribution of indirect fees including: marginal cost method of linear cost function, marginal cost method of non-linear cost function, co-operative cost accounting method. 构建了协同性作业的成本模型,给出了用于间接费用成本分配的系列方法,包括:线性成本函数的边际成本法、非线性成本函数的边际成本法、协同成本核算法。
Using by concrete example of some educational cost accounting of the univer-sity which study the collection and distribution of the specific items in the educational cost. Complement and explanation for the accounting process designing in the chapter five further. 通过某高校教育成本核算的模拟案例研究高校教育成本具体项目的归集与分配,对第五部分的核算流程设计进行了进一步补充和说明。