基于作业成本法的S医院成本管理研究

发布时间：2018-11-02 11:10

【摘要】：现如今我国经济市场的逐步发展的同时医药卫生体制也在稳步推进改革,我国医疗行业市场化程度越来越高、市场竞争激烈,医院面临的压力也越来越大。医院的内部管理逐渐成为医院发展的重中之重,而成本管理作为其中的重要一环更加受到管理者的重视。医院通过成本核算管理可以提高自身的运行效率,降低各种医疗服务项目的成本,进而增加医院的经济效益。我国医院成本核算较为传统,对于当前医疗改革下突飞猛进的市场经济已经不能完全适应,所以医院成本改革势在必行,在新的成本核算方式中寻找更合适的方法。作业成本法源于制造业成本核算,并且为制造业成本核算提供了新的思路和方法。医院作为服务行业,虽然制造业具有一定差距,但作业成本法具有一定的可借鉴性。本文通过对作业成本法现阶段国内外的成果进行研究,结合医院特点对作业成本法在医院实施的条件进行分析,并与当前医院成本核算情况局限性结合。得出医院成本管理改革十分必要的,而且作业成本法在S医院实施是可行的。通过宏观,行业和医院内部的特点分析得出S医院实施作业成本法的客观条件。结合S医院特点,应用作业成本法对复杂的医疗服务中消耗的资源进行划分和分摊,并进行作业细分以及同类作业进行归并,最终核算医疗项目成本。将作业成本法理论实际应用于S医院ECT室成本核算,并与传统成本核算方法进行比较。最后提出S医院实施作业成本法需要的保障措施。本文研究认为作业成本法模式更加适应医院当前所面临的形势,S医院具备了作业成本法实施条件,故可以采用作业成本法进行成本管理,提高成本核算准确性。作业成本法体系设计对其他医院成本核算具有一定的参考意义。在有条件实施作业成本法进行成本核算的医院,具有借鉴意义。
[Abstract]:Nowadays, with the development of economic market in our country, the medical and health system is also advancing the reform steadily. The degree of marketization of medical industry in our country is more and more high, the market competition is fierce, and the pressure that hospitals are facing is more and more great. The internal management of the hospital has gradually become the most important part of the development of the hospital, and the cost management as an important part of it has been paid more attention by the managers. Through cost accounting management, hospitals can improve their own operational efficiency, reduce the cost of various medical services, and then increase the economic benefits of the hospital. Hospital cost accounting in our country is more traditional and can not be fully adapted to the rapid development of the market economy under the current medical reform, so the hospital cost reform is imperative, and a more suitable method is found in the new cost accounting method. Activity-Based costing (ABC) originates from manufacturing cost accounting and provides a new method for manufacturing cost accounting. Hospital as a service industry, although the manufacturing industry has a certain gap, but activity-based costing has a certain reference. In this paper, we study the results of activity-based costing at home and abroad at present, and analyze the conditions of implementing ABC in hospital according to the characteristics of hospital, and combine it with the limitation of current hospital cost accounting. It is concluded that the reform of hospital cost management is very necessary, and it is feasible to carry out activity-based costing in S hospital. By analyzing the characteristics of macro, industry and hospital, the objective conditions of carrying out activity-based costing in S hospital are obtained. According to the characteristics of S hospital, this paper applies activity-based costing method to divide and distribute the resources consumed in complex medical service, and subdivides the activities and merges the same kind of activities, and finally calculates the cost of medical items. The activity-based costing theory was applied to the cost accounting of ECT room in S hospital, and compared with the traditional cost accounting method. Finally, the paper puts forward the guarantee measures for the implementation of Activity-Based costing in S Hospital. In this paper, the author thinks that Activity-Based costing (ABC) mode is more suitable for the situation that hospitals are facing at present, and that the hospital has the conditions for implementing ABC, so it can be used to carry out cost management and improve the accuracy of cost accounting. Activity-based costing system design has certain reference significance to other hospital cost accounting. In the conditional implementation of activity-based costing for cost accounting hospitals, have reference significance.
【学位授予单位】：兰州财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：R197.322

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