作业成本管理在攸州中医院的应用研究

发布时间：2018-10-08 08:56

【摘要】：2012年新的医院财务会计制度在全国范围内执行，新的医院财务会计制度对医院的财务核算及收支管理都提出了更高的要求，，具体要求成本报表的内容不仅要包括医院的总成本、科室成本还应该包括项目成本、病种成本、床日成本。新政策要求成本的管理目标不仅涉及医院内部的利益分配，还应该满足患者和国家相关部门成本信息的使用。传统的成本管理的目标仅仅是单一的用于内部利益的分配，导致其成本核算过程粗放、成本管理机构设置权责不明。传统医疗项目的成本主要是按照收入系数平均分摊取得，掩盖了医疗检查项目的技术性和成本的真实性，不能为患者和相关政府部门提供详细准确的项目成本。作业成本管理是一种精细化的管理方式，不仅能提供科室成本还能更准确地提供医疗项目成本以及病种成本，有效地弥补传统成本方法的不足。精细化的成本管理方式能让医院的成本核算结果既用于医院内部的利益考核，又能为国家与广大患者提供服务。本文采用理论分析与案例相结合的方法，围绕攸州中医院的成本核算与管理展开分析与研究。首先在作业成本管理相关理论研究的基础上，以二级甲等公立医院攸州中医院的成本核算与管理为案例，揭示传统成本核算与管理存在的问题并且分析原因；然后通过比较攸州中医院CT室成本项目的传统成本核算与作业成本核算的差异，得出作业成本管理是能更好地满足医院、患者及国家相关部门对成本需求的精细化的成本管理方法；最后提出应用作业成本管理的重心以及应用作业成本管理应该具备的保障措施。本文主要目的是通过作业成本管理在攸州中医院的具体应用全面地展示作业成本管理思想的应用过程，揭示作业成本管理是如何弥补传统成本的不足以及如何满足多方位的成本信息需求。本文的主要创新在于设计应用攸州中医院作业成本核算与管理，以精细化的成本信息为医院提供成本管理决策服务，同时试图为国家和患者提供决策支撑。
[Abstract]:In 2012, the new hospital financial accounting system was implemented throughout the country. The new hospital financial accounting system put forward higher requirements for hospital financial accounting and revenue and expenditure management. The specific requirements for the cost statement include not only the total cost of the hospital, but also the total cost of the hospital. Section cost should also include project cost, disease cost, bed day cost. The new policy requires that the cost management objectives not only involve the distribution of benefits within the hospital, but also meet the needs of the use of cost information for patients and relevant state departments. The goal of traditional cost management is only a single allocation of internal benefits, which leads to the extensive cost accounting process and the uncertainty of the establishment of the cost management organization. The cost of the traditional medical project is mainly obtained according to the average income coefficient, which conceals the technical and cost authenticity of the medical examination project, and can not provide detailed and accurate project cost for patients and related government departments. Activity-based cost management (ABCM) is a fine management method, which can not only provide department cost, but also provide medical project cost and disease cost more accurately, which can effectively make up for the deficiency of traditional cost method. The meticulous cost management method can make the cost accounting results of hospitals be used not only for the benefit assessment within the hospital, but also for the country and the vast number of patients. This paper uses the method of theoretical analysis and case study to analyze and study the cost accounting and management of Youzhou traditional Chinese Medicine Hospital. Firstly, on the basis of the theory research of activity-based cost management, taking the cost accounting and management of the second Class A public hospital in Youzhou as a case, this paper reveals the problems existing in the traditional cost accounting and management and analyzes the reasons. Then by comparing the difference between traditional cost accounting and activity-based cost accounting of CT room cost items in Youzhou traditional Chinese Medicine Hospital, it is concluded that ABCM can better meet the needs of hospitals. The detailed cost management method for patients and relevant departments of the country is put forward. Finally, the focus of the application of activity-based cost management and the guarantee measures for the application of activity-based cost management are put forward. The main purpose of this paper is to show the application process of activity-based cost management (ABCM) in Youzhou traditional Chinese Medicine Hospital through the practical application of ABCM. It reveals how activity-based cost management (ABCM) can make up for the deficiency of traditional cost and how to meet the demand of multi-direction cost information. The main innovation of this paper is to design and apply Activity-Based cost Accounting and Management in Youzhou traditional Chinese Medicine Hospital, to provide cost management decision service for hospital with fine cost information, and to provide decision support for the country and patients at the same time.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：R197.32

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