作业成本法下医疗项目成本核算研究--以某公立医院创伤外科个性化3D模型制备为例

Cost Accounting of Medical Project Under Activity-Based Costing--Taking Personalized 3D Model Preparation of Traumatology Department in a Public Hospital

随着医院改革的不断推进,公立医院的运营模式正在向精细化管理的方向转变,而作业成本法是精细成本核算的工具之一。同时,3D打印技术越来越多地应用于医疗领域,文章通过作业成本法对个性化3D模型制备进行成本核算,实地考察项目流程,提出成本核算模型。作业成本法的先进性,不仅促进了医疗项目成本核算的准确性,更对医院成本管理具有重大意义。

With the continuous advancement of hospital reform,the operation mode of public hospitals is changing to the direction of fine management,and activity-based costing is one of the tools of fine cost accounting.At the same time,3D printing technology is more and more applied in the medical field.In this paper,activity-based costing is used to calculate the cost of personalized 3D model preparation,and the project process is investigated on the spot to propose a cost accounting model.The advanced nature of activity-based costing not only promotes the accuracy of medical project cost accounting,but also has great significance for hospital cost management.