基于绩效管理的医院成本核算方法研究

Research of hospital cost accounting method based on performance management

目的:构建服务于医院绩效管理的成本核算方法,为战略导向的医院绩效管理提供多维度成本信息支撑。方法:采用文献研究法进行学理性论述,并运用案例研究方法对某地区综合三甲医院设计一套能够满足公立三甲医院的具有战略导向绩效管理的成本核算方法。结果:新医改下医院必须实施战略导向的绩效管理;而采用这种全新绩效管理需要精细化成本核算方法来支撑;成本核算方法选择既要满足绩效管理需求,同时也要满足其他多维目标需要。结论:满足战略导向的绩效管理的医院成本核算方法,应该包括全成本核算、三层次成本核算、运用作业成本法核算项目级成本和核算单轨制四部分内容。

Objective: To construct the hospital cost accounting method based on the strategy-oriented performance management, providing multidimensional cost information to support the hospital performance management. Methods: We performed literature research to discuss the cost accounting method rationally, and used case study method to design a set of cost accounting method for general third-level grade-A hospital in a certain area which could meet the strategic-oriented performance management of public hospitals. Results:Under the new medical reform, hospitals should implement strategy-oriented performance management which needs a fine cost accounting method to support. Furthermore, this method met the need for other multidimensional objectives. Conclusion: The cost accounting method which meet the strategy-oriented performance management should include four parts: 1total cost accounting; 2three-level cost accounting; 3applying activity-based costing for project-level cost accounting; 4 single track accounting system of financial and administrative cost information.