基于作业成本法的医院消毒灭菌成本测算研究  

Research of hospital equipment disinfection and sterilization cost estimation through activity-based costing

作　　者：刘燕玲[1] 高录涛[2] 陈海花[3] 

机构地区：[1]北京军区总医院消毒供应科,北京市100700 [2]北京军区总医院经济管理科,北京市100700 [3]北京军区总医院护理部,北京市100700

出　　处：《护理管理杂志》2012年第9期667-668,共2页Journal of Nursing Administration

摘　　要：目的探讨作业成本法在医院器械消毒成本测算中的应用。方法根据作业成本的基本原理建立概念模型;设计基本步骤,确定作业中心,明确其流程;划分作业动因及作业动因量。结果确定了消毒灭菌成本的计算方法与公式。结论作业成本法可以引入到医院器械消毒成本的测算。Objective To explore the method of activity - based costing applied in the cost estimation of disinfection and sterilization for hospital equip- ment. Methods A conceptual model was set up according to activity - based costing. The specific measures included designing basic steps, determining the operations center, clarifying its processes, and identifying activity costs and their amount. Results The calculation method and the formula was identified. Conclusion Activity - based costing is suitable to be applied in hospital equipment disinfection and sterilization costs estimation.

关 键 词：器械 消毒 灭菌 成本测算 作业成本法 

分 类 号：C931.2[经济管理—管理学]