W市Z医院成本管理改进的案例研究

发布时间：2018-04-11 20:52

本文选题：医院 + 成本管理　；参考：《新疆财经大学》2014年硕士论文

【摘要】：这些年，我国的医疗体制改革使医疗服务行业发生了巨大的变化。医疗市场的发展越来越成熟，市场化越来越高，使公立医院要面临激烈的市场竞争，为了减缓外部竞争压力，许多公立医院将成本核算的管理和研究作为成本管理模式改进的重点。医院想运用成本核算管理来降低各类医疗服务项目成本，进而提高自身运行效率，最终达到提高医院的经济效益的目的。目前，我国公立医院普遍采用的是建立在业务量是影响成本的唯一因素的假定基础之上的传统成本核算，这种核算方法的优势在于核算过程简便且易掌握、便于操作，但缺陷在于它的核算结果并不十分准确，，还存在着成本分摊不合理等，在现有的市场竞争下这种模式已经不能满足医院对成本管理的需求。因此，医院迫切的需要对成本管理模式进行改进以适应激烈的市场竞争。作业成本法优于传统的核算方法，并且它首先在制造业得到应用。在企业的成本管理当中作业成本法明显优于传统成本核算方法，但现在只有少数的医院将作业成本法引进成本管理模式当中。因此，本文通过对W市Z医院对成本管理改进的案例研究，分析并讨论作业成本法应用于医院成本管理的必要性和可行性，探讨与研究了Z医院引入作业成本法的具体过程。然后，本文选取了Z医院核磁共振室作为研究对象，采用作业成本法、传统成本核算方法对核磁共振室医疗服务项目成本进行核算，将两种模式进行对比，分析得出医院引入作业成本法来进行成本管理的优势。最后，本文结合Z医院实际情况，总结了Z医院成本管理改进的启示，为今后W市公立医院全面应用作业成本法提供硬件和软件支持。本文研究分析认为基于作业成本法下的管理模式，能使医院更好地适应当前形势，一些具备实施作业成本法条件的医院可以将其引入，提高医院成本核算和管理水平，从而提高其经济效益和市场竞争力。
[Abstract]:In recent years, the reform of medical system in China has made great changes in the medical service industry.The development of the medical market is becoming more and more mature and the market is becoming more and more highly market-oriented, which makes public hospitals face fierce market competition. In order to slow down the external competitive pressure,Many public hospitals focus on the management and research of cost accounting.The hospital wants to use the cost accounting management to reduce the cost of all kinds of medical service items, and then to improve the efficiency of its own operation, and finally to achieve the purpose of improving the economic benefits of the hospital.At present, Chinese public hospitals generally adopt traditional cost accounting, which is based on the assumption that business volume is the only factor affecting cost. The advantage of this accounting method is that the accounting process is simple, easy to master and easy to operate.But the defect lies in the fact that the accounting result is not very accurate, and there is unreasonable cost allocation. Under the current market competition, this model can not meet the needs of hospital cost management.Therefore, the hospital urgently needs to improve the cost management model to adapt to the fierce market competition.Activity-based costing is superior to the traditional accounting method, and it is first applied in the manufacturing industry.Activity-based costing is superior to traditional cost accounting method in cost management of enterprises, but only a few hospitals introduce activity-based costing into cost management mode.Therefore, this paper analyzes and discusses the necessity and feasibility of applying activity-based costing to hospital cost management through the case study on the improvement of cost management in Z hospital in W city, and probes into the concrete process of introducing activity-based costing into Z hospital.Then, this article selects the nuclear magnetic resonance room of Z hospital as the research object, uses the activity-based costing method, the traditional cost accounting method carries on the accounting to the nuclear magnetic resonance room medical service item cost, carries on the comparison between the two kinds of models.The advantages of introducing activity-based costing to cost management in hospitals are obtained.Finally, according to the actual situation of Z hospital, this paper summarizes the enlightenment of cost management improvement in Z hospital, and provides hardware and software support for the future application of Activity-based costing in W City Public Hospital.This paper studies and analyses that the management model based on activity-based costing can make the hospital better adapt to the current situation, and some hospitals with the condition of implementing ABC can introduce it and improve the cost accounting and management level of the hospital.So as to improve its economic efficiency and market competitiveness.
【学位授予单位】：新疆财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：R197.322

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