In several decades, Quality Costing (QC) was put up as a new method of Quality Controlling, which is the important part of Total Quality Management.
质量成本是近几十年提出的质量控制的新方法，是全面质量管理的重要组成部分。
Objective Discuss about the method of Cost Accounting of Medical Service using Activity-based Costing.
目的探讨采用作业成本法测算医疗服务项目成本的方法。
Same time, the advantage of standard cost method in the management of the use of activity-based costing provides a major breakthrough.
同时标准成本法在管理上的优势又为作业成本的运用提供了一大突破口。
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