基于估时作业成本法的医疗服务项目二级分层成本核算模型构建及应用  

Construction and application of a two-level hierarchical cost accounting model of medical service items based on time-driven activity based costing

作　　者：赵要军 李建军[2] 李淼军 张静芳 Zhao Yaojun;Li Jianjun;Li Miaojun;Zhang Jingfang(Department of Operation of China Fuwai Hospital/Central China Fuwai Hospital of Zhengzhou University,Zhengzhou 451464,China;Accounting Department of Henan Provincial People′s Hospital,Zhengzhou 450003,China;Office of Henan Medical Network,Zhengzhou 450046,China;Accounting Department of the Affiliated Hospital of Zhengzhou University,Zhengzhou 450014,China)

机构地区：[1]华中阜外医院(郑州大学华中阜外医院)运营管理部,郑州451464 [2]河南省人民医院财务部,郑州450003 [3]河南省医学会办公室,郑州450046 [4]郑州大学第二附属医院财务科,450014

出　　处：《中华医院管理杂志》2020年第8期682-686,共5页Chinese Journal of Hospital Administration

基　　金：河南科技智库调研课题(HNKJZK-2020-61C)。

摘　　要：估时作业成本法改进了作业成本法的固有缺陷而在医疗卫生行业受到关注。作者构建了基于估时作业成本法的医疗服务项目二级分层成本核算模型,一级分层成本按照医院财务制度要求核算到科室,二级分层成本以"时间"为基本分摊要素,以作业内容及流程为载体归集分配到医疗服务项目。通过引入社会必要劳动时间分别计算医疗服务项目标准成本和实际成本,为准确衡量医疗服务项目效益、加强成本管控以及实现医院运营管理精细化提供相对科学可行的管理方法和工具。Time-driven activity based costing is embraced in the healthcare sector for its correction of inherent defects of activity-based accounting.The authors constructed a two-level hierarchical cost accounting model for medical service items based on the time-driven ABC.The first-level hierarchical cost is calculated down to the department level in line with cost management regulations of the hospital financial system,while the second-level cost allocation is based on"time"as the basic sharing criterion,which is collected and assigned to specific medical service items with the activity content and process as carriers.The standard cost and actual cost of comparable medical service projects are calculated respectively by means of introducing the concept of socially necessary labor-time,which provides a scientific and feasible management method for evaluating the performance of medical service items.

关 键 词：财务管理 医院 估时作业成本法 医疗服务项目 效益分析 

分 类 号：R197.322[医药卫生—卫生事业管理]