基于时间驱动作业成本法的超声室服务项目成本核算

Research on the Cost Accounting of Medical Services Project Based on TDAB

目的:探索基于时间驱动作业成本法(TDABC)医疗服务项目成本核算方法,并与传统作业成本法的计算结果进行比较,为国内医院项目成本核算的方法选择提供参考依据。方法:采用TDABC对样本医院超声科9项医疗服务项目进行成本核算,采用Wilcoxon配对符号秩和检验对TDABC与传统作业成本法结果进行分析,比较不同方法核算出的医疗服务项目成本结果之间是否具有差异性。结果:TDABC方法可以通过时间动因将科室成本分摊至项目成本,其核算过程简便,符合医院的实际成本•与传统作业成本法相比核算结果无统计学差异。结论:TDABC方法是一种便捷准确的项目成本核算方法,依据其核算过程的特点,建立医院成本管理及核算制度方案,加强监督管理并合理分配各职能岗位,确保医疗项目成本核算的各个环节均有章可循。

Objective:To explore the cost accounting method based on Time-Driven Activity-Based-Costing(TDABC)medical service project,and compare it with the calculation results of the traditional operating cost method,and to provide a reference basis for the selection of the cost accounting method of domestic hospital projects.Methods:Using TDABC to calculate the cost of 9 medical service items in the Ultrasound Department of the pilot hospital,and applying Wilcoxon matching symbol rank and test to analyze the results of TDABC and traditional operating cost method,so as to compare the differences between the cost results of medical service items calculated by different methods.Results:TDABC can allocate the cost of department to project cost through time motivation,the accounting process is simple,in line with the actual cost of the hospital.Compared with the traditional operating cost method,there is no statistical difference between the accounting results.Conclusion:TDABC is a convenient and accurate method of project cost accounting.According to the characteristics of its accounting process,it establishes hospital cost management and accounting system program,strengthens supervision and management and reasonable allocation of various functional posts,to ensure that all links of cost accounting of medical projects are rule-based.