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论文编号：	13042
作者编号：	2320190720
上传时间：	2022/3/8 22:06:17
中文题目：	作业成本法在KQ专科医院成本核算中的应用研究
英文题目：	Research on Application of Activity-based Costing in Cost Accounting of KQ Specialized Hospital
指导老师：	李元
中文关键字：	公立医院;成本核算;作业成本法
英文关键字：	Public hospitals;Cost accounting;Activity-based costing
中文摘要：	随着我国医药体制改革的不断推进，尤其是2017年以来，国家宣布取消药品加成，取缔了医药耗材加成，对公立医院不再进行全额拨款，公立医院运营收入由过去的三足鼎立，逐渐变成现在的主要依靠医疗服务收入。再加上我国市场化经济不断开放，各类私立医院不断涌入医疗行业，对公立医院形成了相当大的竞争压力。在此状况下，公立医院为保证持续经营、发展，亟需加强医院的成本核算、成本控制及成本管理。 目前我国公立医院成本核算方法仍旧比较粗犷，不够精准精细，有些医院领导人员思维仍旧比较固化，对医院成本管理重视度不够，不愿意开展新的成本核算，造成医院成本问题依然存在。随着国家不断推出公立医院成本核算的新规范，对我国公立医院成本核算提出了新的要求，对成本管理也提出了新的目标。为了制定更加合理的医疗服务项目价格，国家需要根据更加准确的医院成本数据。因此，公立医院探索一种更为准确的成本核算方法，构建一套完善的成本控制体系已迫在眉睫。 作业成本法可以根据医疗服务项目设定不同的成本动因，从而更加准确的反映医疗服务项目成本。医疗服务项目成本应用作业成本法可以更加精准的分配间接费用，提高医院成本核算的准确度。本文以某市区级专科医院为例，以不断推进的医疗体制改革为背景，首先，深入分析该专科医院现用的科室成本法，指出单位现用的计算方法存在的问题。然后，从作业成本法的基本理论出发，结合公立医院自身的经营特点，提出新的成本核算改进方案，即作业成本法下的医疗服务项目成本核算。最后，通过对两种方法核算结果对比分析，得出作业成本法计算结果更加贴合现实，更为准确的结论，从而为医院的成本管理提供依据，达到节本增效的效果。 希望通过对医院成本核算中作业成本法的应用进行研究，对我国公立医院尤其是一级专科医院或者小规模医院的成本核算提供参考价值。
英文摘要：	With the continuous advancement of the reform of China's medical system, especially since 2017, the state has announced the cancellation of drug addition, banned the addition of medical consumables, and no longer fully allocated funds to public hospitals. The operating income of public hospitals has gradually changed from the past three pillars to the present mainly relying on medical service income. Coupled with the continuous opening of China's market-oriented economy, all kinds of private hospitals are constantly pouring into the medical industry, which forms considerable competitive pressure on public hospitals. Under this situation, in order to ensure the sustainable operation and development of public hospitals, it is urgent to strengthen the cost accounting, cost control and cost management of hospitals. At present, the cost accounting methods of public hospitals in China are still rough and not precise enough. Some hospital leaders are still thinking hard, paying insufficient attention to hospital cost management, and unwilling to carry out new cost accounting, resulting in hospital cost problems still exist. With the continuous introduction of new standards of cost accounting in public hospitals, new requirements are put forward for cost accounting in public hospitals in China, and new goals are also put forward for cost management. In order to set a more reasonable price of medical service items, the state needs more accurate hospital cost data. Therefore, it is urgent for public hospitals to explore a more accurate cost accounting method and build a perfect cost control system. Activity-based costing can set different cost drivers according to medical service items, thus reflecting the cost of medical service items more accurately. Activity-based costing can be used to allocate indirect costs more accurately and improve the accuracy of hospital cost accounting. In this paper, taking a city-level specialized hospital as an example, and taking the continuously advancing medical system reform as the background, firstly, the current department cost method of the specialized hospital is deeply analyzed, and the problems existing in the current calculation method of the unit are pointed out. Then, starting from the basic theory of activity-based costing, combined with the operating characteristics of public hospitals, a new cost accounting improvement scheme is proposed, that is, the cost accounting of medical service items under activity-based costing. Finally, through the comparative analysis of the accounting results of the two methods, it is concluded that the calculation results of activity-based costing are more realistic and more accurate, so as to provide the basis for hospital cost management and achieve the effect of saving costs and increasing efficiency. It is hoped that by studying the application of activity-based costing in hospital cost accounting, it will provide reference value for the cost accounting of public hospitals in China, especially first-class specialized hospitals or small-scale hospitals.
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