基于时间驱动作业成本法的智慧医院成本模型研究

Research on the Intelligent Hospital Cost Model Based on Time-Driven Activity-Based Costing

随着医疗公众事业和互联网技术的不断发展,智慧医院应运而生。智慧医院是集物联网、大数据、云计算等互联网技术为一身的新型智能医院,是未来医疗行业发展的方向和主流,鉴于智慧医院无论是在运营模式,还是医疗数据的存储方式,与传统医院都相差甚远,如何准确、高效的核算医院的运营成本,成为智慧医院精细化管理的重中之重。本文以时间驱动作业成本法(Time-Driven Activity-Based Costing,简称TDABC)为基础,结合智慧医院本身智能化、信息化的特点,构建符合智慧医院成本核算要求的医院运营成本核算模型,对医院的运营成本进行核算和管控,以实现提高医院运营效率和服务质量的目标,同时也为之后其他学者进行的相关研究提供借鉴意义。

With the continuous development of medical public undertakings and Internet technology,intelligent hospitals emerge.Intelligent hospitals is a new intelligent hospital with the collection of things,big data,cloud computing and Internet technology,it is also the future direction and the mainstream of medical industry.As the intelligent hospital is quite different from the traditional hospital in operation mode,and the storage of medical data,then how to calculate the operating cost of the hospital accurately and efficiently has become the top priority in the fine management of the intelligent hospital.This paper put the Time-Driven Activity-based Costing as the foundation.In combination with the characteristics of the intelligent hospital itself constructing a hospital operating cost accounting model which could meet the requirements of intelligent hospital cost accounting,achieving the goal of improving hospital operation efficiency and service quality,as well as providing reference to the related research of other scholars.