时间驱动作业成本法在医疗服务项目成本核算中的应用  

Application of Time-Driven Activity-Based Costing in Cost Accounting of Medical Service Projects

作　　者：陈良将 CHEN Liang-jiang(Dazhu County People'Hospital,Dazhu Sichuan 635100,China)

机构地区：[1]四川省大竹县人民医院,四川大竹635100

出　　处：《卫生经济研究》2019年第5期46-49,55,共5页

摘　　要：时间驱动作业成本法改进了作业成本法操作难度大、没有考虑产能利用等问题,更适用于医疗服务项目成本核算。为体现人员和设备的不同核心作用,本文采用人员成本动因率和设备成本动因率双因素驱动方法,实现医疗项目成本核算,揭示产能利用效率,具有较大的参考价值。The time-driven activity-based costing method can solve problems of the difficulty in operating and does not consider the issue of capacity utilization of operation-based costing,which is more suitable for cost accounting of medical service projects. In order to reflect the different core functions of personnel and equipment,this paper was of great reference value by adopting the two-factor driving method of personnel cost motivation rate and equipment cost motivation rate to realize the cost accounting of medical projects,revealing the efficiency of capacity utilization.

关 键 词：时间驱动作业成本法 医疗服务项目 项目成本核算 双因素驱动 

分 类 号：R19[医药卫生—卫生事业管理]