基于作业的分项点数成本法在医技科室项目成本核算中的运用研究

Application Research of Project-based Itemized Point Cost Method in Project Cost Accounting of Technology Department

目的:探索基于作业的分项点数成本法在医技科室项目成本核算的路径,并分析其可行性。方法:通过分析医技科室医疗业务活动特点,建立相应的作业库和资源库,构建成本核算模型,并以放射科CT组医疗项目为例进行成本核算。结论:该方法非常适用于作业流程简单明确且作业成本可以单独计量的医技科室,能提供较准确的成本核算数据,有助于医院加强成本管控、提高效率。

Objective To explore the path of project-based itemized point cost method for project costing in the medical technology department and analyze its feasibility.Methods By analyzing the characteristics of medical business activities of medical technology departments,we established corresponding operation libraries and resource pools,constructed cost accounting models,and took CT as an example for cost accounting.Conclusion This method is very suitable for medical technology departments with simple and clear operation procedures and separate measurement of operating costs.It can provide more accurate cost accounting data,which helps hospitals to strengthen cost control and improve efficiency.