基于作业成本法的医疗物资TCO优化模型

The Medical Materials Total Cost of Ownership Optimization Model Based on Activity-based Costing

针对传统医疗物资采购主要关注采购价格、忽视医疗物资供应链成本这一问题,提出了一种结合作业成本法(ABC)与总体拥有成本(TCO)理论的医疗物资TCO优化模型。首先,运用ABC详细分析并核算医疗物资供应链成本,如供应商维持成本、质量检验成本、运输成本及手术延期成本等;然后,通过建立医疗物资TCO优化模型优化医疗物资采购策略。最后,通过分析天津市某三级甲等医院医疗物资采购案例,证明本模型可以有效地降低医疗物资采购成本,并为医院成本控制管理提供合理建议。

Traditional medical materials purchasing activities mainly paid attention to purchasing price,and ignored supply chain cost.To solve the problem,combining with ABC（activity-based costing）and TCO（total cost of ownership）,a new inventory model was developed.First,ABC method was used to calculate the cost of medical materials purchasing activities,including transportation,inspection,medical extension,and so on.And then the developed model was used to optimize medical material purchasing strategy.Finally,a purchasing example in a hospital of Tianjin was given,the result verifies that the model proposed by this paper can reduce medical materials purchasing cost effectively,and provide reasonable suggestions for hospital cost control management.