作业成本法在医院辅临科室内部服务转移价格与绩效分配中的应用  

Application of Job Cost Method in Service Transfer Price and Performance Distribution in Hospital Auxiliary Department

作　　者：廖容[1] 马延令[1] 赵锋[1] 刘荣[1] LIAO Rong;MA Yanling;ZHAO Feng;LIU Rong(Development and Reform Department,First Affiliated Hospital of Xinjiang Medical University, Urumqi 830054)

机构地区：[1]新疆医科大学第一附属医院发展改革部

出　　处：《解放军医院管理杂志》2019年第7期681-683,700,共4页Hospital Administration Journal of Chinese People's Liberation Army

基　　金：新疆维吾尔自治区医院管理研究所管理专项(2016GL09);新疆医科大学人文社会科学基金项目改革与发展专项(2017XYFG33)

摘　　要：目的探索医院内部转移价格的制定方法,以及在公立医院管理中的应用。方法应用估时作业成本法和实地调研法对某院消毒供应中心、中心洗涤组、陪送中心的整个工作流程进行跟踪记录,梳理作业点,计算作业成本,进而核算产品内部转移价格,最终探索内部转移价格在公立医院管理中的应用。结果得出消毒供应中心、中心洗涤组、陪送中心的内部转移价格以及在医院成本控制和科室绩效分配中的实践应用。结论医院制定内部转移价格,有利于医院未来成本核算和成本控制;将内部转移价格运用到医院科室绩效中,有助于提高科室的工作积极性,为今后辅助科室工作负荷评价提供理论依据;为辅助科室和后勤科室社会化提供相关决策支持。Objective To explore the method of establishing the transfer price in the hospital and the application of the internal transfer price in the performance allocation of the auxiliary department. Methods This paper traced and recorded the whole work flow of disinfection supply center, central washing group and escort center in a hospital by using time-estimation activity-based costing method and field investigation method, figured out operation points, calculated operation cost, and internal transfer price of products, and finally explored the application of internal transfer price in public hospital management. Results The internal transfer price of in the disinfection supply center was obtained and its application in the performance distribution of department was understood. Conclusion Establishing internal transfer price is beneficial to future cost accounting and cost control of hospitals. It is also helpful to improve the enthusiasm of departments, provide theoretical basis for future evaluation of workload of auxiliary departments, and provide relevant decision-making support for socialization of auxiliary departments and logistics departments.

关 键 词：内部转移价格 绩效分配 应用 

分 类 号：R197.32[医药卫生—卫生事业管理]