作业成本法应用在医疗项目成本核算的优劣点、难点及应对措施
Advantages and Disadvantages,Difficulties and Countermeasures of Apply-ing Activity-based Costing in Medical Project Cost Accounting
钱丹宁 1杜蓓蓓2
作者信息
- 1. 上海市普陀区人民医院财务科,上海 200060
- 2. 上海市普陀区卫生健康事务管理中心,上海 200063
- 折叠
摘要
成本核算一直是公立医院管理的有效手段之一,其中医疗服务项目成本核算是成本精细化管理不可或缺的一部分.本研究基于某二级公立医院运用作业成本法开展医疗服务项目成本测算的实践情况,阐述了该方法的整体核算运用过程,核算方法的优缺性,及核算难点及解决措施,以期提高成本管理精细化程度,改善医院运营效率.
Abstract
Cost accounting has always been one of the effective means of public hospital management,in which the cost accounting of medical service items is an indispensable part of cost fine management.Based on the practice of us-ing activity-based costing to measure the cost of medical service items in secondary public hospitals,this study ex-pounded the overall accounting application process of this method,the advantages and disadvantages of the accounting method,as well as the accounting difficulties and solutions.In order to improve the precision of cost management and improve the efficiency of hospital operation.
关键词
作业成本法/医疗服务项目/成本核算/公立医院Key words
Activity-based costing/Medical services/Cost accounting/Public hospital引用本文复制引用
基金项目
普陀区卫生健康系统科技创新项目(ptkwws202110)
出版年
2024
NETL
NSTL
万方数据