时间驱动作业成本法在公立医院的应用——以江苏HA医院为例  

Application of Time-driven Activity-based Costing in Public Hospitals: Taking Jiangsu HA Hospital as an Example

作　　者：周嘉敏 纪敏杰 ZHOU Jiamin;JI Minjie(School of Accounting,Lanzhou University of Finance and Economics,Lanzhou 730020,China)

机构地区：[1]兰州财经大学会计学院

出　　处：《淮海工学院学报（人文社会科学版）》2019年第8期98-101,共4页Journal of Huaihai Institute of Technology(Humanities & Social Sciences Edition)

摘　　要：探讨了在公立医院成本管理中应用时间驱动作业成本法的可行性、思路及具体步骤,并选择江苏HA医院作为案例,验证其应用过程及应用结果。研究表明,时间驱动作业成本法应用于公立医院,既能够满足公立医院成本核算的要求,又能够更精细准确地分配医疗服务成本,有利于医院管理层做出精准的决策,提升医务人员的工作效率和医院的竞争力。This paper discusses the feasibility,ideas and specific steps of applying time-driven activity-based costing in the cost management of public hospitals,and selects HA hospital in Jiangsu province as a case to verify its application process and results.Research shows that the application of time-driven activity-based costing in public hospitals can not only meet the requirements of cost accounting in public hospitals,but also allocate medical service costs more precisely and accurately,which is conducive to the accurate decision-making of hospital management,and improves the working efficiency of medical staff and the competitiveness of the hospital.

关 键 词：时间驱动作业成本法 公立医院 精细化管理 

分 类 号：F234.2[经济管理—会计学] F275[经济管理—国民经济]