时间驱动作业成本法在超声室成本核算中的应用

Application of time-driven activity-based costing in cost accounting of ultrasound diagnosis department

目的:以北京某公立三级综合医院超声室为例,探究时间驱动作业成本法在医疗服务项目成本核算中的作用。方法:选取2018年数据为研究样本,利用时间驱动作业成本法的原理,通过实地访谈和文献研究等定性研究与建立数学模型进行描述统计等定量研究相结合的方法,对该科开展的8类医疗服务项目进行成本核算,并与传统方法开展多重比较。结果:按标准理论产能测算,没有闲置产能,资源利用率114.49%,超负荷运转;按客观实际估算标准产能测算,使用时间驱动作业成本法与传统作业成本法的核算结果差异度均在5%以内。结论:时间驱动作业成本法较传统核算过程简单,结果可信,适合在超声诊断医疗服务项目成本核算中使用。在加强公立医院运营管理背景下,应进一步强化业务管理与经济管理相融合,以数据信息化手段为支撑,充分发挥时间驱动作业成本法的优势,起到提质增效作用。

Objective:To explore the time-driven activity-based costing(TDABC)on the costing of medical service projects by taking the ultrasound diagnosis department of a public Grade III general hospital in Beijing as an example.Methods:The data in 2018 as the research sample,using the principle of TDABC,using the interview and literature research,qualitative research and mathematical model is established for quantitative research method of combining the description statistics,in the division of the eight medical services in cost accounting,and multiple comparisons with the traditional method.Results:According to the standard theoretical capacity measurement,there is no idle capacity,the utilization rate of resources is 114.49%,and the operation is overload.According to the standard production capacity calculated by the objective actual estimation,the difference between the accounting results using TDABC and ABC methods is within 5%.Conclusion:TDABC is more simple than the traditional accounting process,the results are reliable,suitable for use in the cost accounting of medical service items of ultrasonic diagnosis.In the context of strengthening the operation management of public hospitals,it is necessary to further strengthen the integration of business management and economic management,and give full play to the advantages of TDABC with the support of data informatization means to improve the quality and efficiency.