作业成本法在MRI及CT成本测算中的应用研究  

Application Study of Activity-based-accounting Method on the Items of MRI and CT Cost Calculating

作　　者：邹俐爱[1] 龙钊[1] 刘琳[1] 王秀英[1] 

机构地区：[1]南方医科大学南方医院卫生经济管理科,广州510515

出　　处：《中国卫生经济》2012年第8期94-96,共3页Chinese Health Economics

基　　金：广东省科技计划项目(2010B080701018)

摘　　要：目的:建立基于作业成本法下的间接成本分摊模型,探索运用作业成本法测算项目与病种成本,为按病种付费方式改革提供方法指导。方法:运用作业成本法理论与方法,以某医院影像中心业务项目MRI及CT为成本对象,通过项目作业链、成本库、成本动因分析,建立成本测算模型。结果:得出MRI、CT两项目在作业成本法和传统成本法的平均成本值及比较。结论:作业成本法在医疗服务成本核算中具有广阔的应用前景。Objective： To build indirect cost allocation model based on activity-based- accounting method and explore calculation for the item and disease cost, which will provide methodological guidance for payment reform. Methods： Taking items of MRI and CT in radiology department as cost object, and buihting the model on the base of activity chain, cost pool and cost driver. Results： Average cost and the comparison of MRI and CT between activity based-accounting method and traditional method can be derived. Conclusion： There are wide application prospects for cost calculation of medical service.

关 键 词：作业成本法 医疗服务项目 成本测算 

分 类 号：R197.322[医药卫生—卫生事业管理]