估时作业成本法在医院成本精细化管理中的应用.pdfVIP

《江苏1l牛事、 1 管理2014 年第 6 期(第 25 辈辈 总第 142 期) . 103. ·卫生经济· 估时作业成本法在医院成本精细化管理中的应用 冯 书① 张卫东①* 刘孜卓① 陈海滨①赵尧辉① 摘要 目的 探索运用估时作业成本法来完善医院成本核算体系的可行途径。方法 以某公立医院 C T1 6 扫描室 常规检查服务项目为成本对象，运用估时作业成本法，测算各种 C T1 6 检查项目的成本，并进行资源利用效率分析和 服务项目效益分析。结果 该院 C T1 6 服务项目成本差异不大，由于服务收费的不同，间接导致各种 CT1 6 服务项目 之间效益的巨大差异;同时 CT1 6 科室资源产能未被完全利用，存在资源浪费。结论估时作业成本法不仅可以有效 地提高医院成本管理水平，也可以为服务收费标准的制定调整以及新型医疗服务付费方式的设计提供有益的参考。 关键词估时作业成本法 医疗服务成本 The Application of Time Driven Activity - Based C田甜Ig in Fine C臼:t Management of the H田:pital Feng Shu, Zhang Weidong , Liu ZiZhuo, Chen Haib恤， Zhao Yaohui. College of Management , Hebei United University , 0630∞， Tangshan Abstract:Objective: To explore the possible way to improve the hospital cost accounting system with Time Driven Activity? based Costing (TDABC) model. Method: Take routine examination services in CT1 6 department of a puhlic hospital 嗣 cost objects , to estimate the costs and henefits of the se凹 ices and the efficiency of 陀回mces by using TDABC. Results: There is no difference among many CT16 examination se凹 ices and the huge benefits differences comes from huge differences in CT1 6 se凹- ice charges. Conclusion: Time Driven Activity - based Costing can not only improve the level of hospital cost management , hut also provide useful references and scientific hasis for the formulation and revision of medical service charges and other advanced medical payments. Key words: time driven activity - based costing cost of medical service 作业成本法直接将三级成本分摊核算体系扩展 台机器。但在实践中，作业往往命名为