作业成本法在医院成本核算中应用研究

Literature study on the application of activities-based cost method in hospital cost accounting

目的对2001-2015年间国内运用作业成本法核算医院成本的文献进行梳理,了解作业成本法在我国医院成本核算中的应用现状及存在问题。方法检索中国知网与万方数据知识服务平台,按照纳入与排除标准进行文献的筛选,对文献内容进行归纳、分析。结果选出文献152篇,其中前景研究26篇,方法研究60篇,实证研究66篇;核算方法主要为作业成本法、基于时间驱动的作业成本法、基于价值链的作业成本法;核算层面涉及科室成本核算、医疗服务项目成本核算、单病种成本核算等方面。结论作业成本法在医院成本核算中的应用仍处于探索阶段;作业成本法对医院成本核算水平要求较高,在应用过程中尚存不足,研究结果有待完善。

Objective To analyze the literature of the application of Activities-Based Cost Method in hospital cost accounting from 2001 to 2015 to investigate the current situation and problems. Methods Retrieval CNKI and WANFANG DATA,summarize and analyze the literature according to the inclusion and exclusion criteria. Results Select 152 literature,including 26 prospect researches,60 method researches and 66 empirical researches. The accounting methods mainly are ABC,TDABC and ABC based on value chain. Conclusion The application of ABC in hospital cost accounting is still in the exploratory stage. ABC requires a high level of hospital cost accounting. The results of the research need to be improved.