估时作业成本法在医院全成本核算模式中的应用

The Application of Time Driven Activity-Based Costing Approach in the Mode of Hospital Total Cost Accounting

目的:通过建立基于估时作业成本法下的全成本核算分摊模型,探索如何运用估时作业成本法完善医院成本核算体系。方法:以某公立医院超声心动室常规服务项目为成本对象,运用估时作业成本法,测算医疗服务成本,并进行科室服务效率和作业效益分析。结果:得出某公立医院超声心动室部分医疗服务项目存在政策性亏损;在某会计期间内科室产能未被完全利用,存在资源浪费。结论:估时作业成本法不仅为医院提高成本管理水平发挥了积极作用,还为制定和调整医疗服务收费标准、开展按病种付费提供了有益的参考和科学的依据。

Objective： To build total cost allocation model based on Time Driven Activity-based Costing （TDABC） and explore how to use it to improve tile hospital cost accounting system. Methods： Take an ultrasonic cardiogram department of public hospital as a cost object to estimate the cost of medical service, as well as the efficiency of service and operating benefit analysis by using TDABC method. Results： Parts of routine services of the ultrasonic cardiogram departments having policy loss in a public hospital, the department＇ s capacity are not fully utilized in a certain period. Conclusion： TDABC not only plays positive role in raising the level of hospital cost management, but also provides useful references and scientific basis for the formulation and revision of medical service fee and carting out the DRGs payment.