基于作业成本法的医院管理费用管理创新研究

Research on Management Innovation for the Hospitals' Administrative Cost Based on Activity-Based Costing

目的:为有效管理控制医院管理费寻求最佳管理模式。方法:针对传统成本法在医院管理费用管理上存在的问题,采用作业成本法确立成本动因,依据成本核算模型开发成本核算系统,完成管理费用的合理归集和科学分摊,从而为医院制定内部控制措施提供准确成本信息和控制路径,并用秩和比法对管理费用的控制效果进行了对比分析。结果:控制医院管理费用作业成本法较传统成本法效果显著。结论:作业成本法是医院成本核算和控制最合理、最有效的方法之一。

Objective： To seek the best management model for effective control of the hospitals＇ administrative cost. Methods： According to the problems in hospital administrative cost based on traditional cost method, activity-based costing method is used to establish cost drivers. According to cost accounting system of cost accounting model development, it creates cost accounting model and completes collation and scientific allocation of the administrative cost. Therefore it provides accurate cost information and control path for the hospitals to establish internal control measures and analyze the control effect of administrative cost by comparing with rank sum ratio （RSR） method. Results： Using activity-based costing to control hospitals＇ administrative cost is more remarkable than traditional cost method. Conclusion： The activity-based costing is one of the most reasonable and effective ways for the hospitals＇ cost accounting and control.