运用时间驱动作业成本法改善手术室固定资产折旧分摊

Improve the Depreciation of Fixed Assets of Operating Room with Time-driven Activity-based Costing

手术室是医院科室中最具有特色的一个科室,大多数外科科室的手术操作都在这里进行。所有的医技科室拥有一个共同特点,那就是固定资产折旧占据了大量的成本,而手术室的特殊性在于手术操作人员是各个科室的医生,因此,由于各科手术规模不同,速度不同,影响手术器械、设备的使用状况。直接依靠单一手术收入分摊手术室固定资产折旧并不能做到公平合理,而通过运用时间驱动作业成本法则可以相对精细地完成手术室固定资产折旧的分摊。

The operating room is the most distinctive department in hospital, where most surgeries are carried out here. The common characteristic for all medico- technical sections is that the depreciation of fixed assets accounts for great proportion of the cost, and the particularity of operating room is the operating staffs are from different departments. Therefore, the difference in operating scale and time leads to the utilization of surgical instruments and equipment. It is not fair to apportion the depreciation of fixed assets directly by the operating income. By applying the time-driven activity-based costing method, the depreciation of fixed assets of operation room can be fine apportioned relatively.