模糊作业成本法在医院服务管理成本核算中的应用

Application of new activity-based costing method in cost accounting of hospital service management

医院传统的成本核算体系存在固有的局限性,制约了其对医疗服务成本准确计量的有效性。提出了一种新的模糊逻辑时间驱动作业成本法模型(FL-TDABC),即在时间驱动作业成本法(TDABC)模型中使用模糊逻辑来解决固有的模糊性和不确定性,并确定成本、能力和时间参数的最佳可能值。以提供关于医疗服务成本的更准确信息,可以根据医院的不确定性状况估算医疗服务成本。利用FL-TDABC系统可以更好地了解确定成本在模糊环境中的变化方式,从而使确定成本与实际成本更紧密地匹配。研究结果表明,在不确定条件下,与TDABC系统相比,使用FL-TDABC系统模型可以得到更准确的结果。

The traditional cost accounting system of hospitals has inherent limitations,which restrict its effectiveness of accurate measurement of medical service costs.Based on this,this paper proposes a new fuzzy logic time driven model(FL-TDABC)homework cost method,that is the time to drive the homework cost method(TDABC)model using fuzzy logic to solve the inherent fuzziness and uncertainty,and to determine the cost of the best possible value,ability and time parameters,in order to provide more accurate information about the medical service cost,can according to the uncertainty of the hospital medical service cost estimation.FL-TDABC system can be used to better understand the way in which the determined cost changes in the fuzzy environment,so that the determined cost can be more closely matched with the actual cost.The results show that,compared with TDABC system,FL-TDABC system model can get more accurate results under uncertain conditions.