估时作业成本法在公立医院成本管控中的应用——以某医院超声科室为例  

The Application of Time Driven Activity Based Costing Method in Cost Control in Public Hospitals-Taking the Ultrasound Department of a Hospital as an Example

作　　者：崇梓乔 王诺贝 田晓洁[1] 陶静 Chong Ziqiao;Wang Nuobei;Tian Xiaojie(Huadong Hospital affiliated to Fudan University,Shanghai,200040,China)

机构地区：[1]复旦大学附属华东医院,上海200040

出　　处：《中国医院管理》2023年第12期70-73,共4页Chinese Hospital Management

基　　金：上海申康发展中心2020年市级医院财务运营管理项目;中国医药会计学会课题(YKXKTXM2022010)。

摘　　要：公立医院同时面临医保控费、高质量发展挑战,为平衡公益性、经济性,公立医院迫切需要加强成本管控、提升运营效率。以超声检查项目为切入点,探索将估时作业成本法引入医院成本核算管理实践,利用作业动因、时间动因核算优势,实现临床路径下成本直接核算,加强业财融合下产能管理能力,以期为公立医院科学应对定价改革、合理进行运营决策提供有力的成本管控工具。Public hospitals stand in need of strengthening cost control and improving operational efficiency to balance public welfare and economic benefits.Taking practice and exploration of ultrasound department as an example,it integrates the advantages of TDABC with cost management.Take the merits of time driver and activity driver,realizes direct cost accounting under the clinical pathway,strengthen capacity management capabilities under the integration of industry and finance,with a view to providing a powerful cost control tool for public hospitals to sensibly respond to pricing reform and reasonably make operational decisions.

关 键 词：估时作业成本法 成本管理 产能管理 

分 类 号：R197.322[医药卫生—卫生事业管理]