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论文编号：	3461
作者编号：	2220090717
上传时间：	2011/6/13 16:47:18
中文题目：	医院实施作业成本法研究
英文题目：	On Activity-based Costing of hospital
指导老师：	陆宇建
中文关键字：	作业成本法 医院 成本核算
英文关键字：	activity-based costing hospital cost accounting
中文摘要：	作业成本法遵循“作业消耗资源，产品（服务）消耗作业”的原则，通过资源动因（作业消耗资源的数量计量）将间接费用归集至各个作业成本库中，再依照作业动因（消耗作业的原因或方式）将作业成本库的成本分配到最终产品中去。相对以前任何一种成本核算方法，作业成本法在合理性和核算结果的精确性上取得了革命性的进步。 随着医疗体制改革的不断深入和医保制度的推行，医院面临自身的经济约束也随之加强。如何为医院创建良好的竞争机制，促使医院提高服务质量，合理降低医疗服务成本。解决这些问题需要科学地制定卫生政策和管理措施，更要求有准确的数据作为支持。因此，在医院建立一个有效的成本管理体系，已成为当前医院管理者的重要任务和研究课题。作业成本法能够提供更为准确的医疗服务项目成本核算信息，有利于医院管理者有效地进行成本管理及成本控制，有利于提高医院整体管理水平。 本文试图将作业成本法引入到医院成本核算中。本文首先对作业成本法的基本理论进行了系统阐述。根据当前医院成本核算工作的现状及存在的问题，对医院运用作业成本法进行成本核算做了必要性和可行性分析，并根据作业成本法的实施原则，构建了医院实施作业成本法的基本流程和具体的计算方法。最后，以天津市胸科医院心内科介入治疗室为研究对象，探讨了作业成本法在医疗服务成本管理中的具体应用。研究结果表明：作业成本法能够为管理者提供更加准确的成本信息数据，有利于管理者有效地进行成本管理、成本控制，提高医院经济效益。
英文摘要：	Activity-based Costing is based on the principle that the activities consume resources and the products consume activities. According to analyze the resources driver,（taking count of the activities consume resources）,the indirect cost could be collected into each activity cost library. And then, based on the activity diver,（the reason why activities be consumed and method how to consume）,the elements of the library could be assigned to the final products. Comparing with any cost accounting method, Activity-based Costing improves its revolutionarily, from its rationality and the accuracy of the result. With the developing of the medical system and the implementation of the medical insurance system, the hospital is facing on the economic constraints more serious. Now, how to make a good competitive mechanism, improve the quality of the services and reduce the medical costs have become more and more popular. To deal with these problems, it needs scientific medical policy and management measures; what’s more, it also needs precise data as sustentation. So, it is very important for the hospital to build an effective cost management, and it becomes an important job for the manager. Activity-based Costing could offer a more precisely information of medical services; it could help the manager to have an effective cost control; it could help the hospital to have a high level of management. This paper tries to introduce Activity-based Costing to the hospital cost accounting. At first, it illustrates the basic theory of Activity-based Costing. According to the problems of the cost accounting during the work, it analyzes the necessity and feasibility of the hospital Activity-based Costing to cost keeping. Based on the actualize rules, it makes the basic procedure and detail computational method for hospital. At last, it takes the deportment of heart medicine interventional as example; it discusses the application of Activity-based Costing on the cost management of medical service. The result shows that Activity-based Costing could offer manager a more accurately cost information. What’s more, Activity-based Costing could improve the economic benefit for the hospital.
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