| 以时间驱动作业成本法核算病人护理成本方法探索 |
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| 引用本文： | 黄成礼,朱微微.以时间驱动作业成本法核算病人护理成本方法探索[J].中国医院管理,2009,29(2):60-62. |
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| 作者姓名： | 黄成礼 朱微微 |
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| 作者单位： | 1. 北京大学人口研究所,北京,100871
2. 北京大学医学部卫生政策与管理学系,北京,100083 |
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| 摘 要： | 以科室内核算任意病人的护理成本为例，讨论传统作业成本法与时间驱动作业成本法的区别，介绍时间驱动作业成本法在医疗领域的应用。重点提出了辅助作业的计算和分摊方法，同时提出了病人的主要作业护理成本数据可代表消耗的护理服务水平并用于比较，以及医疗护理服务不适宜使用资源能力实际使用量这一概念的观点。
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| 关 键 词： | 时间驱动作业成本法 护理成本 主要作业 辅助作业 |
Application of time-based ABC approach in patients' nursing cost accounting |
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| HUANG Cheng-li,ZHU Wei-wei.Application of time-based ABC approach in patients' nursing cost accounting[J].Chinese Hospital Management,2009,29(2):60-62. |
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| Authors: | HUANG Cheng-li ZHU Wei-wei |
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| Institution: | HUANG Cheng-li, ZHU Wei- wei(Institute of Population Research, Peking University, Beijing, 100871, China) |
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| Abstract: | Taken patients＇ nursing cost accounting inside hospital departments as an example, mainly focuses on the advantages of time-based ABC approach comparing with traditional ones, and its application in healthcare industry. Other primary points highlighted here are： the allocation method and computing of Secondary activities, the adaptability to use primary activities＇ nursing cost data as a measure of nursing service quality for further comparison, and the inadaptability to use cost of resources used in healthcare and nursing services. |
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| Keywords: | time-based ABC nursing cost primary activities secondary activities |
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