时间驱动作业成本法在北京市某急救中心服务项目成本测算中的应用  

Application of Time Driven ABC Service in an Emergency Center in Project Cost Estimation,Beijing

作　　者：庄天艺 赵丽颖[1] 曹珍[1] 张晓溪[1] 程薇[1] 

机构地区：[1]北京中医药大学管理学院,北京100029

出　　处：《医学与社会》2016年第2期67-70,共4页Medicine and Society

基　　金：国家中医药管理局重点学科中医药管理学资助项目;编号为2013-ZDCKKF-17;北京中医药大学研究生自主课题;编号为2014-JYBZZ-060

摘　　要：目的:充分梳理急救中心开展的各项服务,区分医疗服务项目与公共卫生服务项目,并利用时间驱动作业成本法的相关概念建立符合急救中心的服务项目成本测算模型。方法:利用某急救中心2013年的财务数据、人员刷卡工作时间汇总数据等,计算人员成本动因率、设备成本动因率、其他成本动因率,并根据调查获得的各服务项目操作所需人员数量、时间、年工作量计算出各项目成本,并提出契合急救中心特点的项目成本测算模型。结果:该急救中心2013年项目总成本为50,450.80万元,其总成本远超出政府补助13,526.06万元。医疗服务项目收费普遍低,而财政补助收入不足。结论:政府应加大对急救中心的补偿力度以便其更好的发挥公益性质。Objective： To review various services developed by the emergency center, distinguish the medical service and public health programs, and to establish the model of cost estimation of emergency service center project based on related concepts and the use of the time driven activity - based costing. Methods： By using the financial data and staff card work summary data of a first aid center in 2013, the personnel cost driver rate, equipment cost driver rate, and other cost driver rate were calculated. According to the operation personnel quantity, time, and years of work the services required, the cost of the project was calculated, and the project cost estimation model suitable for the characteristics of emergency center was put forward. Results： The total cost of the project in 2013 in the first aid center was 504508000 RMB, which was far more than 135260600 RMB of government subsidies. Conclusion： The government should increase efforts to compensate for the emergency center in order to better play its public nature.

关 键 词：急救中心 项目成本 时间驱动作业成本法 

分 类 号：R197.323[医药卫生—卫生事业管理]