内部转移定价在成本和绩效管理中的应用

Application of Internal Transfer Pricing in Cost and Performance Management

成本核算是医院管理的工具和手段。为实现医院成本绩效的最优化,要将各责任中心的权利和义务进行量化,管理与核算必不可少,从而引入了内部转移定价。洗衣班作为医院后勤班组,主要负责医院各科室被服、巾单的回收、洗涤、消毒、制作、修补、干燥、熨烫、折叠等工作。但是,医院洗衣班现行的“劳务定价”久未更新,不能真实反映劳务价值,无法满足内部绩效管理要求。本案例将采用“以成本为基础的转移定价”,即“完全成本加成”的方式满足核算需求,推进内部转移定价管理会计工具方法的应用。

Cost accounting is a tool and method of hospital management.In order to optimize the cost performance of the hospital,it is necessary to quantify the rights and obligations of each responsibility center,management and accounting are essential,thus introducing internal transfer pricing.As the logistics team of the hospital,the laundry team is mainly responsible for the collection,washing,disinfection,production,repair,drying,ironing,folding and other work of the bedding and towel sheets in the various departments of the hospital.However,the current“labor pricing”of the hospital laundry class has not been updated for a long time,which cannot truly reflect the value of labor and cannot meet the requirements of internal performance management.This case will adopt the“cost-based transfer pricing”,that is,the“full cost plus”approach to meet accounting needs,and promote the application of internal transfer pricing management accounting tools.