基于作业成本法的军队医院预算管理  

Strengthening Military Sanatorium Budget Management through the Introduction of Activity-Based Costing

作　　者：马卓 陈娇娇[2] 贺祖栋 

机构地区：[1]沈阳军区大连疗养院傅家庄疗区财务办,大连116013 [2]东北财经大学会计学院,大连116025 [3]沈阳军区大连疗养院财务供应科,大连116013

出　　处：《解放军医院管理杂志》2016年第8期715-718,共4页Hospital Administration Journal of Chinese People's Liberation Army

基　　金：辽宁省社会科学规划基金项目(L15CGL006);东北财经大学校级项目(DUFE2015Q11)

摘　　要：目的探索将作业成本法引入军队疗养院预算管理体系。方法将作业成本法和作业管理的思想应用于军队疗养院的预算编制,对疗养院疗养员住院康复流程按作业成本进行划分,以此来证实基于作业成本法的预算管理在疗养院应用具有可行性。结论通过作业成本预算管理能够解决预算管理中存在的问题,弥补传统预算编制方法的不足,实现资源配置最优化,有效控制成本,改善决策制度和业绩评价。Objective To explore the introduction of activity-based costing in the military sanatorium budget management system. Methods The activity-based costing and job management are applied in military sanatorium budget management,and the process of convalescent rehabilitation is divided according to activity-based costs,in order to prove the feasibility of activity-based costing in sanatorium budget management. Conclusion The application of activity-based costing can help solve problems existing in budget management,make up for the shortcomings of traditional budget management methods,optimize the allocation of resources,effectively control costs,and improve decision-making and performance evaluation system.

关 键 词：军队疗养院预算管理 作业成本法 作业预算管理 

分 类 号：R197.32[医药卫生—卫生事业管理]