基于作业成本法的病种成本核算模型研究进展综述

Summary of Research Progress of Disease Costing Model Based on Activity-based Costing

基于国内对作业成本法病种成本核算模型的研究尚未形成成熟的理论体系,鲜有医院借助核算模型开展常规化的病种成本核算。文章按核算流程不同,系统疏理作业成本法的病种成本核算模型,以利医院实施,提高病种成本管理效率。同时指出成本核算的标准化、数据处理的智能化、成本管理的最优化,是病种成本核算模型研究的发展趋势。

Since no implemented theoretical system for internal Activity-Based Costing(ABC) accounting model has been established,there is rarely hospitals taking regulated disease cost accounting based accounting model.According to varied accounting process,it systematically summarize the disease cost accounting model based on ABC,so as to help the implementation in hospitals and improve the management efficiency of disease cost.Meanwhile,it points out thant the regulation of cost accounting,the intelligence of data handling and the optimization of cost management are the development trend of disease cost accounting model research.