时间驱动作业成本法在基本公共卫生服务项目成本测算中的应用

The Application of Time-driven Activity-based Costing to Basic Public Health Services

时间驱动作业成本法是国外新兴的成本测算方法,在国外卫生领域中的应用已较为成熟。目前国内利用时间驱动作业成本法测算基本公共卫生服务项目成本的研究仍处于探索阶段。为弥补国内相关研究的不足,本文借鉴时间驱动作业成本法的基本原理,分析其在基本公共卫生服务项目成本测算中的必要性和可行性,将时间作为主要的成本动因,通过管理人员估计产能成本率和作业单位时间,来测量基本公共卫生服务项目的成本,以期为卫生领域引入一种新的成本测算理念。

Currently, time-driven activity-based costing is a new method estimating the cost in abroad, and is applied in the health field successfully.However, the present study on the use of time-driven activity-based costing measuring basic public health services cost is still in the exploratory stage.Therefore, we try to draw lessons from the basic principles of time-driven activity-based costing method, using the time as the primary cost driver, in order to estimate the cost of public health services items by managers estimating the capacity cost rate and unit time of each transaction, and expect to introduce a new cost estimating method to health field.