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论文编号：	15231
作者编号：	2320224278
上传时间：	2024/12/13 14:34:56
中文题目：	基于作业成本核算的目标成本法在J医院体检科的应用研究
英文题目：	Research on the Application of Target Costing Based on Activity-Based Costing in Physical Examination Department of J Hospital
指导老师：	李元
中文关键字：	目标作业成本法；医疗项目；成本管理
英文关键字：	targetactivity-basedcosting;Medicalprojects;costcont
中文摘要：	近年来随着我国综合经济的提升，市场经济体制在不断完善，与此同时医疗行业也在随之不断地改革，医疗行业市场不断有私立医院加入，公立医院的业内来自政策的压力以及同行竞争压力逐渐变大，公立医院的处境逐渐变得艰难。医院内部的成本核算管理正日益成为研究与实践的重点。根据开源节流的医院管理原则，需要在增加医院医疗收入过程中，有效控制相应增加的医疗成本。目前，该领域部分医院仍采用近似传统的成本核算方法，未能实现成本核算的精准化和精细化，其成本管理核算模式已不能满足新医改的要求。这种模式建立在“业务量是影响成本的唯一因素”的假定基础之上，核算过程较简单并且易操作，但同时也存在着核算结果不准确、成本分摊不合理等问题，就需要引入新的成本核算方法去改善医院的成本管理。在医疗机构的成本核算中，引入以作业成本核算为基础的目标成本法，将使医院成本的准确性提高一个层次，使医院的财务数据更加具体、真实，有助于当今医院倡导相关的成本控制。本文的研究结合J医院的实际情况，通过选取J医院体检科及体检业务进行医疗服务项目的成本核算实践，分别对比传统成本归集方法和基于作业成本核算的目标成本管理核算结果，选取更加适合该医院的成本管理办法。基于作业成本法的目标成本管理体系是通过结合行业情况以及医院实际现状制定目标成本，并对目标成本通过作业成本法的模式细化比对，得到成本结果的过程。通过对两种核算方法的过程和结果进行比较分析，我们发现，医院采用基于作业成本法的目标成本管理方法具有显著优势。结合医院成本管理的实际情况，本文提出了一些可行的建议，以提升医院的成本管理水平。研究表明，基于作业成本法的目标成本管理方法更符合医院当前所面临的环境，对于具备实施条件的医院而言，这种方法可以有效提高医院管理水平和医院成本核算水平，从而提高医院的运营效率和市场竞争力。
英文摘要：	In recent years, with the overall economic development of China, the continuous improvement of the market economic system and, at the same time, the continuous reform of the medical industry, the medical industry market continues to have private hospitals join public hospitals in the industry, under the pressure of policy and peer competition gradually become stronger, public hospitals gradually become in a difficult situation. The management of cost accounting within hospitals is increasingly the focus of research and practice. According to the principle of open-source hospital management and cost reduction, it is necessary to effectively control the corresponding increase in medical costs in the process of increasing the hospital's medical revenue. At present, some hospitals in this field are still adopting the traditional approximate cost accounting method, without achieving the precision and refinement of cost accounting, and their cost management accounting model can no longer meet the requirements of the new healthcare reform. This model is based on the assumption that ‘the volume of activity is the only factor influencing costs’, the accounting process is simple and easy to implement, but there are also inaccurate accounting results, unreasonable cost sharing and other problems; it is therefore necessary to introduce a new costing method to improve hospital cost management. The introduction of the target cost method based on itemized costing into the cost accounting of medical facilities will improve the accuracy of hospital costs and make hospital financial data more specific and real, which will help today's hospitals to advocate relevant cost control. By choosing Hospital J's medical control centre for the medical services costing practice, it compares the results of the traditional cost aggregation method and target cost management accounting based on the line item costing method, and selects the cost management approach that best suits this hospital. The target cost management system based on line item costing is to formulate the target costs by combining the situation of the sector and the actual status quo of the hospital, and the target costs are refined and compared by the line item costing mode to obtain the cost result. By comparing and analyzing the process and results of the two accounting methods, we find that hospitals have significant advantages in adopting the target cost management method based on the job cost method. Taking into account the actual situation of cost management in hospitals, this paper proposes some feasible suggestions to improve the level of cost management in hospitals. The study shows that the target cost management method based on the job cost method better fits the current environment of hospitals and that, for hospitals that have the conditions for implementation, this method can effectively improve the level of management and cost accounting in hospitals, thereby improving the operational efficiency and competitiveness of hospitals in the market.
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