摘要
公立医院中药制剂室成本核算普遍存在间接费用难以分摊的问题。通过将LUBA模型与Shapley值相结合的方式,突破传统作业成本法中成本动因较难确定的局限,LUBA-Shapley值能够将无法确定成本动因的间接费用以一种较为合理的方式分配给最终的产品和服务,为公立医院精细化管理提供了思路。
There is a common problem that it is difficult to share indirect expenses in the cost accounting of TCM preparation rooms in public hospitals.By combining the LUBA model with Shapley value and breaking through the limitation that it is difficult to determine the cost driver in the traditional activity-based costing.The LUBA-Shapley value can allocate the indirect expenses which can not determine the cost driver to the final products and services in a more reasonable way,which provides an idea for the fine management of public hospitals.
作者
易颜新
叶璐
徐林丽
YI Yan-xin;YE Lu;XU Lin-li(School of Accounting of Hangzhou Dianzi University,Hangzhou Zhejiang 310018,China)
基金
国家社会科学基金项目“基于‘业财融合’视角的先进制造业实时ABMS研究”(16BGL068)
