估时作业成本法在公立医院职能部门人力成本管控中的应用

Application of Time-driven Activity-based Costing in Human Resource Cost Control of Function Departments in Public Hospitals

目的探索评价人力资源利用率的有效方法,用于指导职能部门人力资源合理配置,为医院提高职能部门人力资源管理水平提供借鉴。方法基于样本医院A医院2022年6月财务部核算组实际人力成本数据,运用估时作业成本法对其人力成本投入合理性进行分析。结果财务部核算组人力资源投入存在明显的产能过剩现象,产能利用率在80%~90%之间,人力资源利用不充分。结论公立医院中行政后勤职能部门由于没有直接参与医疗服务活动,创造价值,存在有成本无收入的情况且在其成本构成中人力成本占比非常高。因此,在医院发展过程中如何统筹职能部门人力资源配置,提高人力资源利用效率尤为重要。

Objective To explore an effective method to evaluate the utilization rate of human resources,which can be used to guide the rational allocation of human resources in function departments and provide reference for hospitals to improve their level of human resources management in function departments.Methods Based on the actual human cost data of financial accounting group in June 2022 in the sample hospital A,this paper analyzed its rationality of human cost investment by using timedriven activity-based costing.Results There is obvious overcapacity of human resources investment in financial accounting group.The capacity utilization was between 80%and 90%,and the human resources were not fully utilized.Conclusion In public hospitals,the administrative and logistical function departments are not directly involved in the value creation of medical service activities,but its cost composition of human resource cost was very high.Therefore,how to coordinate the allocation of human resources in function departments and improve their human resources utilization is particularly important in hospital development.