作业成本法在医院成本管理中的应用研究  

Application of activity-based costing to hospital cost management

作　　者：朱士俊[1] 

机构地区：[1]解放军总医院,北京100853

出　　处：《中华医院管理杂志》2005年第2期95-97,共3页Chinese Journal of Hospital Administration

摘　　要：目的探索先进、有效的医院成本管理方法,提高医院经济管理效益。方法现场研究、专家咨询、作业成本管理、作业流程重组、满意度调查结合统计学、计算机网络技术等。结果建立作业成本法实施方法学体系,并在降低医疗服务成本、优化业务工作流程、提高人员成本意识、辅助发展决策等方面取得了比较显著的效果。结论作业成本法是一种先进的成本管理方法,对于我国医院降低运行成本、优化工作流程、提高管理效益有着重要的意义。Objective To explore an advanced and effective method of hospital cost management so as to improve the effectiveness of hospital economic management. Methods A variety of methods were used, including field research, expert consultation, activity-based costing management, business process reengineering, and satisfaction survey combined with statistics and computer network technology. Results A system for implementing activity-based costing was established and remarkable results were achieved in lowering the cost of patient care, optimizing business process, raising the staff's awareness of cost, and assisting in development decision-making. Conclusion Activity-based costing, an advanced method of cost management, is of great significance to Chinese hospitals in reducing operational cost, optimizing work process, and improving the effectiveness of management.

关 键 词：医院成本管理 医疗服务成本 作业流程重组 医院经济管理 辅助 满意度调查 降低 作业成本法 作业成本管理 成本管理方法 

分 类 号：R197.3[医药卫生—卫生事业管理]