时间驱动作业成本法在公立医院成本核算应用研究  

Research on the Application of Time-Driven Activity-Based Costing in Public Hospital Cost Accounting

作　　者：范琳琳 孔德友[1] 宋振华[1] 盛况[1] 刘肖肖[1] FAN Linlin;KONG Deyou;SONG Zhenhua;SHENG Kuang;LIU Xiaoxiao(Department of Medical Equipment,Affiliated Hospital of Jining Medical University,Jining Shandong 272029,China)

机构地区：[1]济宁医学院附属医院医学装备处,山东济宁272029

出　　处：《中国医疗设备》2018年第7期135-137,146,共4页China Medical Devices

摘　　要：为推动公立医院成本核算与管理方法的革新,本文提取代表性科室的成本数据,构建基于时间驱动作业成本法的核算模型,并对比传统成本分析结果,逐项验证该方法在成本核算特别是间接费用核算上的合理性和有效性。时间驱动作业成本法有助于成本的精细化核算,而且为公立医院产能管理提供参考价值。In order to promote the innovation of public hospital cost accounting and management,the representative department cost data was extracted and the accounting model was constructed based on time-driven activity-based costing.then the result of traditional cost analysis was compared,the rationality and validity in cost accounting were verified.Time-driven activity-based costing is conducive to refinement of accounting and provides reference value for public hospital capacity management.

关 键 词：时间驱动作业成本法 成本核算 公立医院 精细化核算 

分 类 号：R197.3[医药卫生—卫生事业管理]