应用作业成本法管理医院成本的实践

Application of Activity-based Costing in Hospital Cost Management

目的:将作业成本法应用于医院成本管理实践。方法:以某医院血液透析中心为研究对象,结合医院及医疗服务流程特点,划分医院作业及血液透析中心作业,确定作业成本动因。结果:根据作业成本法原理,测算科室及医疗服务项目成本。结论:应用作业成本法于医院内部管理是一个新的发展方向。

Objective：To practice the activity-based costing in hospital cost management.Method：Selecting the hemodialysis center in a hospital as research objects,through investigating characteristics of hospitals and medical services process,dividing the activity of hospital and dialysis centre,and selecting cost factors.Results：According to the principle of the activity-based costing,the cost of department and medical services is measured.Conclusion：It is of a new direction to practice the activity-based costing in hospital interior management.