时间驱动作业成本法在医院内部转移定价中的应用研究

Research on TDABC in Hospital Internal Transfer Pricing

目的分析医院内部转移价格和产能利用情况。方法基于某综合性大型三甲医院消毒供应科实际数据,运用TDABC法和实际调研法,按医疗产品项目计算内部转移价格,并从生产能力管理角度进行剖析。结果得出消毒供应科内部转移价格和产能分析表。结论时间驱动作业成本法(TDABC)是确定医院内部转移定价的有效方法,对于成本控制、医院产能管理和医疗项目核算具有积极意义。

Objective To analyze internal transfer pricing and the efficiency of capacity utilization. Methods Based on the data from the sterilization and supply department of a tertiary hospital, calculated internal transfer price of medicine according to medical items and made the analysis from productivity management perspective with TDABC and on-site research methods. Results Analytical statement of internal transfer price and productivity for this sterilization and supply department came out. Conclusion TDABC is an effect method to calculate internal transfer price, which will be conductive to cost control, hospital production capacity management as well as medical service accounting.