作业成本法在MRI及CT成本测算中的应用研究

Application Study of Activity-based-accounting Method on the Items of MRI and CT Cost Calculating

目的:建立基于作业成本法下的间接成本分摊模型,探索运用作业成本法测算项目与病种成本,为按病种付费方式改革提供方法指导。方法:运用作业成本法理论与方法,以某医院影像中心业务项目MRI及CT为成本对象,通过项目作业链、成本库、成本动因分析,建立成本测算模型。结果:得出MRI、CT两项目在作业成本法和传统成本法的平均成本值及比较。结论:作业成本法在医疗服务成本核算中具有广阔的应用前景。

Objective： To build indirect cost allocation model based on activity-based- accounting method and explore calculation for the item and disease cost, which will provide methodological guidance for payment reform. Methods： Taking items of MRI and CT in radiology department as cost object, and buihting the model on the base of activity chain, cost pool and cost driver. Results： Average cost and the comparison of MRI and CT between activity based-accounting method and traditional method can be derived. Conclusion： There are wide application prospects for cost calculation of medical service.