战略作业成本法在G医院成本管理中的应用

发布时间：2018-06-16 17:13

本文选题：作业成本法 + 战略成本管理　；参考：《华东交通大学》2017年硕士论文

【摘要】：随着生活水平的提高,人们对健康卫生的重视,医院在人们生活中的地位日益提升,医院对成本管理的要求也有了进一步的提高。近年来,在西方国家,作业成本法在医院中的运用已经逐步成熟,这种方法使得成本的数据更加准确,从而有利于降低医院的医疗服务成本,因而得到了广泛的应用。本文通过分别对作业成本法和战略成本管理进行分析,进而分析二者之间的联系与区别,将二者有机整合后提出一个新的概念:战略作业成本法。企业运用战略作业成本法是遵循生产各产品所要求的战略思想来划分工序,选择战略成本动因,接着以作业为中心进行成本费用的核算,企业成本控制的实施严格按照战略作业,根据分析产生偏差的原因,进而提出改进措施的一种先进的成本核算与管理方法。作业成本法与战略成本管理的有机整合是使得企业成本大幅度地降低的一个有效途径,给企业带来巨大的竞争优势。本文将具体结合江西省某市G医院为例,对应用战略作业成本法的可行性及G医院基于价值链的成本管理分析,接着对作业成本法在G医院中的具体运用进行了说明。本文的核心内容介绍了战略作业成本法运用于医院的过程,目的是通过战略作业成本法在医院具体应用证明该方法在医院推行的作业,并从作业成本法角度举例分析医院成本管理现状,提出在运用战略作业成本法时的几点相关注意事项,为医疗行业其他医院提供参考。
[Abstract]:With the improvement of living standard, people pay more attention to health and health, the position of hospital in people's life is increasing day by day, and the requirements of hospital cost management have also been further improved. In recent years, in western countries, the application of Activity-Based Costing in hospitals has been gradually mature, this method makes the cost data more accurate, so that In order to reduce the cost of hospital medical service, it has been widely used. This paper analyzes the activity based costing and strategic cost management respectively, and then analyzes the relations and differences between the two, and puts forward a new concept after the organic integration of the two: the strategic activity based costing is followed by the enterprise. The strategic thought of producing each product is used to divide the process, select the strategic cost driver, and then take the operation as the center to calculate the cost and cost. The implementation of the enterprise cost control is strictly according to the strategic operation, and the cause of the deviation is made according to the analysis. Then the advanced cost accounting and management method of the improvement measures is put forward. The organic integration of this Law and the strategic cost management is an effective way to reduce the cost of the enterprise greatly. It brings a huge competitive advantage to the enterprise. This paper will combine the G Hospital of a city in Jiangxi Province as an example, and analyze the feasibility of the application of the strategic activity-based costing and the cost management analysis of the value chain based on the G hospital. The concrete application of this method in the G hospital is explained. The core content of this article is to introduce the process of applying the strategic activity-based costing to the hospital. The purpose is to prove the operation of the method in the hospital through the application of the strategic activity-based costing in the hospital, and to give an example from the angle of activity-based costing to analyze the present situation of the hospital cost management. This paper provides some references for other hospitals in the medical industry by taking some precautions in the strategic activity-based costing.
【学位授予单位】：华东交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：R197.322

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