基于时间驱动作业成本法的护理服务项目间接成本核算研究  

Time-driven activity-based costing for indirect costs of nursing services

作　　者：韩琳[1] 畅雪 马玉霞[3] 华龙春 温玉洁[5] 王晨霞[6] Han Lin;Chang Xue;Ma Yuxia;Hua Longchun;Wen Yujie;Wang Chenxia(Department of Nursing,Gansu Provincial Hospital,Lanzhou 730000,China)

机构地区：[1]甘肃省人民医院护理部,甘肃兰州730000 [2]甘肃中医药大学 [3]兰州大学护理学院 [4]甘肃省人民医院内镜中心,甘肃兰州730000 [5]甘肃省人民医院心内科,甘肃兰州730000 [6]甘肃省人民医院门诊部,甘肃兰州730000

出　　处：《护理学杂志》2020年第6期46-48,共3页Journal of Nursing Science

基　　金：国家自然科学基金项目(71663002)。

摘　　要：目的探索时间驱动作业成本法在护理服务项目间接成本核算中的应用路径及可行性。方法采用时间驱动作业法,以甘肃省某三甲医院临床常见的63个护理服务项目为研究对象,计算其间接护理成本。结果核算医院护士的单位资源成本为0.4元/min,护理待摊间接总成本为2975.435万元,间接成本最高的护理服务项目是超声引导下PICC,为18.672元/次,间接成本最低的护理服务项目是测量身高和体质量,为0.232元/次。结论基于时间驱动作业法的护理服务项目间接成本核算方法更能准确地将护理间接总成本分摊到各个护理服务项目中,为护理服务项目总成本核算奠定了基础,从而为医院护理成本精细化管理提供依据。Objective To explore the path and feasibility of time-driven activity-based costing for the indirect cost of nursing services.Methods By using the time-driven activity-based costing method,the indirect cost of 63 nursing service items provided in a 3A hospital of Gansu province was calculated.Results The per unit cost was 0.4 yuan/min for nurses as a resource.The total indirect cost of all nursing service items was 29754350 yuan,with the costliest item being PICC placement guided by ultrasound,at 18.67 yuan per placement and the lesat costly item being height and weight measurement,at 0.232 per measurement.Conclusion Time-driven activity-based costing can more accurately assign the total indirect cost to each nursing service item,lay the foundation for nursing service costing,and provide the basis for fine management of hospital nursing cost.

关 键 词：护理服务项目 间接成本 时间驱动作业成本法 成本核算 

分 类 号：R47[医药卫生—护理学] C931[医药卫生—临床医学]