作业成本法在ZJ公立医院医疗项目成本核算中的应用研究

发布时间：2018-03-24 01:04

本文选题：医疗项目　切入点：成本核算　出处：《东华大学》2017年硕士论文

【摘要】：近年来,我国医疗体制在不断的深化改革,公立医院面临的竞争压力也越来越大。受这种情况的影响,医院要想获得发展就必须要注重对成本的控制,通过对资源的合理利用来使其发挥最大效益。目前,我国公立医院在开展成本核算时,采用的仍是较为传统的方法,主要是由于该方法具有核算过程简单且易操作的优点,但其仍有一些不可忽视的缺陷,例如核算结果不准确,成本分摊不合理等。因此从整体上看,这种传统的核算方法已无法与当前的社会发展状态相适应,达不到医院成本管理的要求。公立医院在提高自身经济效益以及社会效益、提高项目成本透明度以减轻医患矛盾的双重压力下,对成本核算的需求也在逐渐增加,尤其体现在一些大型检查项目上。本文通过对医疗项目成本核算文献的收集与整理,同时开展实地调研与对比分析,对本文的研究对象—ZJ医院的医疗项目成本核算现状以及改进需求进行分析,并引入作业成本法。通过揭示传统成本核算与管理存在的问题并分析原因,将zj医院的ct室作为研究对象,设计了一套较为合理的应用作业成本法的流程,并对其进行了详细的核算分析。最后通过比较zj医院ct室成本项目的传统成本核算和作业成本核算的差异,得出作业成本管理能够更好地满足医院、患者以及国家相关部门对成本需求的精细化的成本核算要求。最后,提出了应用作业成本法的重心及保障措施。本文通过运用传统成本法和作业成本法这两种成本方法对ct室的项目成本进行核算,所得出的结论为:1、由于传统的方法较为简单,因此所核算出的结果与真实情况存在差异,从而会对医疗项目成本的真实性造成影响。2、作业成本法能够从客观的角度去记录与核算信息,其导致最终结果产生差异的原因主要是在作业的划分和资源动因的选择上,从而对总成本库不会造成人为影响。因此,采用作业成本法进行核算可以对最终的核算结果予以保障,有利于管理者更好的开展工作,进行重要作业、增值作业以及医院之间作业的横向对比。3、应用作业成本法核算医院医疗项目成本更符合我国目前医疗市场的发展要求,能够在很大程度上提升整体的管理水平,同时也能够帮助提高其经营效率和市场竞争力。
[Abstract]:In recent years, the medical system of our country is continuously deepening the reform, the competition pressure that the public hospital faces is also increasing. Under the influence of this kind of situation, if the hospital wants to obtain the development, it must pay attention to the control of the cost. At present, the public hospitals in our country still adopt a more traditional method when carrying out cost accounting, mainly because this method has the advantages of simple accounting process and easy operation. However, there are still some shortcomings that can not be ignored, such as inaccurate accounting results, unreasonable cost allocation, etc. Therefore, this traditional accounting method can no longer be adapted to the current state of social development. Under the double pressure of improving the economic and social benefits of public hospitals and increasing the transparency of project costs in order to alleviate the contradiction between doctors and patients, the demand for cost accounting is gradually increasing. Especially in some large-scale inspection projects. This article through the collection and collation of medical project cost accounting documents, at the same time carry out field research and comparative analysis, This paper analyzes the current situation and improvement demand of medical project cost accounting in the hospital of -ZJ, and introduces activity-based costing method. By revealing the problems existing in traditional cost accounting and management and analyzing the reasons, Taking the ct room of ZJ hospital as the research object, a set of reasonable process of applying activity-based costing is designed. Finally, by comparing the differences between traditional cost accounting and activity cost accounting of cost items in ct room of ZJ hospital, it is concluded that activity-based cost management can better meet the needs of hospitals. The detailed cost accounting requirements of patients and relevant departments of the country. Finally, This paper puts forward the center of gravity and the safeguard measures of applying activity-based costing. This paper uses the traditional costing method and activity-based costing method to calculate the project cost of the ct room. The conclusion is: 1, because the traditional method is relatively simple. Therefore, there are differences between the calculated results and the real situation, which will have an impact on the authenticity of the medical project cost. Activity-based costing method can record and calculate information from an objective point of view. The difference in the final result is mainly due to the division of activities and the choice of resource drivers, so that there will be no artificial impact on the total cost base. Activity-Based costing (ABC) can guarantee the final accounting results, which is helpful for managers to carry out their work better and carry out important activities. Value-added activities and horizontal comparison between hospitals. 3. The application of activity-based costing method to calculate the cost of hospital medical projects is more in line with the development requirements of the current medical market in China, and can greatly improve the overall management level. At the same time, it can also help improve its operational efficiency and market competitiveness.
【学位授予单位】：东华大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：R197.322

【参考文献】