基于时间驱动作业成本法的新增医疗服务项目成本测算  

Cost Estimation of New Medical Service Items Based on TDABC

作　　者：徐静晗 李天舒 朱倩[1] 崔晓华[1] 张莹[1] XU Jing-han;LI Tian-shu;ZHU Qian(Xuanwu Hospital,Capital Medical University,Beijing,100053,China;不详)

机构地区：[1]首都医科大学宣武医院,北京100053

出　　处：《中国卫生经济》2021年第9期68-70,共3页Chinese Health Economics

摘　　要：通过分析新增医疗服务项目成本测算现状,比较时间驱动作业成本法(TDABC)与传统作业成本法(ABC)的区别,发现时间驱动作业成本法具有简单易行、便于更新的优点,特别适合于以定价为目的成本测算。文章结合样本医院实例介绍基于时间驱动作业成本法在新增医疗服务价格项目成本测算中的应用,以期为医院新增项目成本测算提供一种准确、简便的方法选择。By analyzing the current situation of cost measurement of newly added medical service items and comparing the differences between TDABC and traditional ABC,it is found that TDABC is simple and easy to update,which is especially suitable for cost measurement with pricing as the purpose.It introduces the cost measurement method of new medical service items based on Time-driven Activity-Based Costing(TDABC)with an example,in order to provide an accurate and simple method choice for cost measurement of new medical service items in a hospital.

关 键 词：时间驱动作业成本法 新增医疗服务项目 成本测算 

分 类 号：R1-9[医药卫生—公共卫生与预防医学] F014.31[经济管理—政治经济学]