估时作业成本法在医院成本精细化管理中的应用

目的 探索运用估时作业成本法来完善医院成本核算体系的可行途径.方法 以某公立医院CT16扫描室常规检查服务项目为成本对象,运用估时作业成本法,测算各种CT16检查项目的成本,并进行资源利用效率分析和服务项目效益分析.结果 该院CT16服务项目成本差异不大,由于服务收费的不同,间接导致各种CT16服务项目之间效益的巨大差异;同时CT16科室资源产能未被完全利用,存在资源浪费.结论 估时作业成本法不仅可以有效地提高医院成本管理水平,也可以为服务收费标准的制定调整以及新型医疗服务付费方式的设计提供有益的参考.

The Application of Time Driven Activity-Based Costing in Fine Cost Management of the Hospital

Objective： To explore the possible way to improve the hospital cost accounting system with Time Driven Activitybased Costing （TDABC） model. Method： Take routine examination services in CT16 department of a public hospital as cost objects, to estimate the costs and benefits of the services and the efficiency of resources by using TDABC. Results： There is no difference among many CT16 examination services and the huge benefits differences comes from huge differences in CT16 serv- ice charges. Conclusion： Time Driven Activity -based Costing can not only improve the level of hospital cost management, but also provide useful references and scientific basis for the formulation and revision of medical service charges and other advanced medical payments.