有效的反哺供给是满足反哺需求的前提，这涉及反哺成本归集和反哺资金筹集。
Effective back-nurture supply is prerequisite to meet the back-nurture demand, which relates to the combining and raising of back-nurture cost.
笔者利用企业成本归集的理论与方法，结合医院实际，探讨了医院中不同对象成本归集的方法。
Based on the hospital characteristics, different ways of collection of hospital cost was investigated through business cost collecting theory and method.
企业传统成本管理方法局限于对生产领域生产成本的控制，具有间接成本归集和分配方法的弱点。
The methods of traditional cost management of an enterprise is limited in the control of production cost in production field, whose weakness lies its indirect cost collection and allotting methods.
医院成本能否及时、准确地归集，关系到成本核算数据的真实、可靠。
The accurate and prompt collecting of hospital cost is important for gathering real and reliable data for cost accounting.
后者为变革作业成本，具体通过认知成本、发动成本、设计成本、实施成本、完善成本五个作业成本池进行归集。
The latter is activity cost, and it can be summed up by the activity cost pool of perception, launching, design, actualizing and consolidating.
战略采购成本管理首先要解决的是计算和归集采购物资生命周期内的成本问题。
The first problem which Strategic Procurement Cost Management should be solved is calculating and gathering together the costs of producing in the commodity life cycle.
医院成本的归集是将成本进行汇总的过程。
标准成本建立以后，实际成本要及时归集、计算并和标准进行比较。
After standards are established, actual cost data are accumulated and compared with standards in performance reports.
都是归集直接材料、直接人工成本和制造费用并将其分配到相应产品上。
Both systems accumulate product costs -direct materials, direct labor, and factory overhead -and allocate these costs to the units produced.
本文以经济行为为成本费用的归集对象建立了行为成本核算系统和以行为成本为基础的运行机制。
This article selects the economic behavior as the cost calculate center, and constructs the behavior cost calculate system and the management method based on behavior cost.
全成本核算将医院一定时期内发生的医疗服务费用进行归集、汇总、分配，计算医疗服务总成本和单位成本。
Full cost accounting will occur during a given period of medical services in hospital costs collection, summary, distribution, calculate the total cost of medical services and unit costs.
高校在应用作业成本法时应从确定高校的主要作业、归集作业成本，选择成本动因并分配作业成本等几方面入手。
Universities can start from such aspects as the classification of the main activities when applying the activity-based costing.
高校在应用作业成本法时应从确定高校的主要作业、归集作业成本，选择成本动因并分配作业成本等几方面入手。
Universities can start from such aspects as the classification of the main activities when applying the activity-based costing.
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