基于作业成本法的公立医院成本核算管理设想  

Cost Accounting Management Ideas in Public Hospitals Based on Activity-based Costing

作　　者：孙嘉欣[1] 李阳[1] 徐占民[1] 王虹[2] 毛静馥[2] 李索娅 

机构地区：[1]齐齐哈尔市第一医院财务部,黑龙江齐齐哈尔161000 [2]哈尔滨医科大学卫生管理学院,黑龙江哈尔滨150001

出　　处：《黑龙江医学》2016年第6期558-560,共3页Heilongjiang Medical Journal

摘　　要：目的借鉴国外医院管理先进理念,探索有效的公立医院预算管理方法。方法本文结合公立医院预算管理现状,采用作业成本法对公立医院成本进行核算。结果采用作业成本法能够提供更加具体、准确的成本数据,更好的做好成本控制,进一步完善公立医院预算管理,提高医院成本核算和管理水平,有利于提升市场竞争力,使医院持续、稳定发展。Objective To investigate the advanced concept and experience from foreign hospital, and to explore effective methods of budget management in public hospitals. Methods Combined with the situation of budget management in public hospitals, the activity - based costing method was used to account public hospital cost. Results The activity - based costing could provide more detailed and accurate cost data, do better cost control, improve the budget management in public hospitals, and raise the level of hospital cost accounting and management. It could be conducive to enhance the market competitiveness, and make the hospital sustained and stable development.

关 键 词：作业成本法 公立医院 预算管理 

分 类 号：R197.322[医药卫生—卫生事业管理]