时间驱动作业成本法与RBRVS结合用于医院项目成本核算的研究

Combination of Time Driven Activity-Based Costing and Resources Based Relative Value Scale in Hospital Item Cost Accounting

将时间驱动作业成本法和以资源为基础的相对价值系数(RBRVS)两种方法结合,用于医院医学影像科项目成本核算研究,探索提高医院成本管理效能的新方法。时间驱动作业成本法与RBRVS结合应用,在计算医疗服务项目成本时具有明显优势,适宜在医疗机构开展。但与此同时,也应考虑其适用性与注意事项,以及两种方法的适当并行。

The two methods of time driven activity-based costing and resource based relative value scale(RBRVS)were combined with the cost accounting research of hospital medical imaging project to explore a new method to improve the efficiency of hospital cost management.The time driven activity-based costing method combined with RBRVS had obvious advantages in calculating the cost of medical service items,and was suitable for implementation in medical institutions.However,attention should be paid to its applicability and precautions,and proper paralleling of the two above methods.