估时作业成本法在供应室消毒包成本测算中的应用——以PICC换药包为例

Time driven activity-based costing as used in the sterile package cost calculation of a central sterile supply department

目的:建立基于估时作业成本法下的流程成本分摊模型,探讨运用估时作业成本法测算医院内部服务项目成本,为医院实施作业成本管理模式提供方法指导。方法:以某医院供应室消毒包为成本对象,从流程层面建立基于估时作业成本法下的流程成本分摊模型,并利用时间成本动因进行流程成本的分配和归集。结果:得出某医院供应室PICC换药包在估时作业成本法和传统成本法下的标准成本值及比较。结论:基于估时作业成本法的流程成本管理模式在现代医院管理中具有一定的实践意义。

Objective To build a kind of process cost allocation model based on time driven activity--based costing （TI）AB（：）, to investigate how to use it in calculating the cost of hospital internal service project,so as to provide methodological guidance for activity based cost management mode in hospitals. Methods The sterile package of a central ster ile supply department was taken as a cost object, process cost allocation model was built based on TDABC from the process level.and then the time cost driver was used to distribute and accumulate the process cost. Results Make out The standard costs of PICC treatment package calculated by both time driven activity-based costing method and traditional method were obtained and the difference of them was compared. Conclusion The model of process cost management based on TDABC method can play a certain practical role in modern hospital＇s management.