作业成本法在区域消毒供应中心的创新应用与体会

The Innovation Application and Experience of the Activity-Based Costing in Regional Supply Centers

通过对科室成本进行基于产品的直接与间接成本划分,进而对于间接成本利用作业成本法进行核算,并在核算中创新性地提出基于作业的直接成本与间接成本划分,精细到对每一项(而非每一类)资源消耗进行作业间分配,针对成本最大的灭菌作业更是明细核算到不同灭菌方式的作业成本,以期为消毒供应中心的消毒产品定价提供参考。

To provide reference for pricing the disinfection product in sterile supply centers,it proposed to divide the clinical cost based on the direct cost and indirect cost of products,calculate the indirect cost by Activity-Based Costing(ABC).Based on the indivision of direct cost and indirect cost,the calculation was refined to each item(not each type)of resource consumption on the costing allocation.The sterilization calculated the activity costing of different sterilization methods.