作业成本法在XMS医院的应用研究
发布时间：2019-04-01 15:50
【摘要】：在经济学当中，成本是一个综合性极强的指标，它不仅仅能够反映生产经营中所发生的各种资金耗费，进而体现单位物资的消耗、资金利用效率等，更可以综合反应一个单位的工作质量，是推进提高经营管理水平的重要因素之一，成本费用的优化管理也会体现一个单位的竞争优势。医院作为一个典型的非营利组织，成本费用是其最基础的数据，其成本管理更是关系到政府资源有效分配的问题，同时新的医疗改革制度更是推动了医院加强成本管理、加强成本核算和管控的进程，本文认为成本核算问题对于现在的医院显得尤为关键，，应该积极探索更为合理的相关方法，由此本文试图根据本案例的研究找到一些线索。本文将在我国医院现状和面临改革的背景、XMS医院实施作业成本法的大环境以及作业成本法相关研究进行综述和研究分析的基础上，明确作业成本法的应用方法和步骤，根据作业成本法的研究现状以及案例XMS医院的具体情况，在切实研究了本案例实施作业成本法的可行性和必要性之后找到适合本文案例的应用方案。 本文案例研究的重点放在XMS医院基于作业成本法的成本核算体系建设上，并针对其中一个科室，对其根据设计的体系进行成本的核算，找出核算结果的优势所在，以及根据科室的计算结果，对全院使用作业成本法有一个预期的阶段性评价。提出整个体系实施的保障措施，以保证案例能够按照设计的体系顺利进行成本核算，从而起到能够完善整个案例的体系设计的作用。归纳总结出研究结论并提出不足，以期为以后的研究更能贴合实际而做出贡献。并展望作业成本法在我国医院中实施的优势，作业成本法的应用将会使我国医院更适应未来的挑战。 总的来说，本文将在探索市场环境、政府干预的大环境下，对一个县级市的医院应用作业成本法，并从XMS医院的现状出发，结合作业成本法的理论，建立适合其的基于作业成本法的成本核算体系，以便于其进行成本管理，以达到为我国医院成本核算方法的完善添砖加瓦的目的。
[Abstract]:In the economics, the cost is a very comprehensive index, it can not only reflect the various capital consumption in the production and operation, but also reflect the consumption of the unit material, the utilization efficiency of the capital, etc., more can comprehensively reflect the work quality of one unit, It is one of the important factors to advance the management and management level, and the optimization and management of the cost will also reflect the competitive advantage of a unit. As a typical non-profit organization, the cost and cost of the hospital are the most basic data of the hospital, and the cost management is related to the problem of the effective distribution of the government resources. At the same time, the new medical reform system has promoted the process of strengthening the cost management and strengthening the cost accounting and control of the hospital. In this paper, it is considered that the cost accounting problem is particularly critical to the present hospital, and a more reasonable and relevant method should be actively explored, so this paper tries to find some clues according to the study of this case. Based on the review of the present situation of the hospital and the background of the reform, the large-scale environment of the implementation of the cost-based cost method in the XMS hospital and the related research of the cost-based costing method, the application methods and steps of the cost-based costing method are clarified. According to the research status of the cost-based cost method and the specific situation of the case XMS, the application program suitable for this case is found after the feasibility and necessity of the cost-based costing method in this case are effectively studied. In this paper, the case study is focused on the construction of the cost accounting system based on the cost-based cost method in the XMS hospital, and the cost accounting of the system according to the design is carried out according to the system of the design, and the advantages of the accounting results are found, as well as the calculation of the department. The results show that the cost-based costing method for the whole hospital has an expected stage evaluation. Price. The guarantee measures implemented by the whole system are put forward, so as to ensure that the case can carry out cost accounting in accordance with the designed system, so as to be able to improve the system design of the whole case. In this paper, the conclusion of the research is summarized and the deficiency is put forward, with a view to making a good fit for future research. The application of the cost-based costing method will make the hospital more suitable for future pick-up. In general, this paper will apply the cost-based costing method to the hospital in a county-level city under the condition of exploring the market environment and government intervention, and set up the cost core suitable for the cost-based costing based on the theory of the cost-based cost method from the present situation of the XMS hospital. The system, in order to carry on the cost management, to achieve the perfection of the cost accounting method of the hospital of our country, add to the tile
【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
本文编号：2451677
[Abstract]:In the economics, the cost is a very comprehensive index, it can not only reflect the various capital consumption in the production and operation, but also reflect the consumption of the unit material, the utilization efficiency of the capital, etc., more can comprehensively reflect the work quality of one unit, It is one of the important factors to advance the management and management level, and the optimization and management of the cost will also reflect the competitive advantage of a unit. As a typical non-profit organization, the cost and cost of the hospital are the most basic data of the hospital, and the cost management is related to the problem of the effective distribution of the government resources. At the same time, the new medical reform system has promoted the process of strengthening the cost management and strengthening the cost accounting and control of the hospital. In this paper, it is considered that the cost accounting problem is particularly critical to the present hospital, and a more reasonable and relevant method should be actively explored, so this paper tries to find some clues according to the study of this case. Based on the review of the present situation of the hospital and the background of the reform, the large-scale environment of the implementation of the cost-based cost method in the XMS hospital and the related research of the cost-based costing method, the application methods and steps of the cost-based costing method are clarified. According to the research status of the cost-based cost method and the specific situation of the case XMS, the application program suitable for this case is found after the feasibility and necessity of the cost-based costing method in this case are effectively studied. In this paper, the case study is focused on the construction of the cost accounting system based on the cost-based cost method in the XMS hospital, and the cost accounting of the system according to the design is carried out according to the system of the design, and the advantages of the accounting results are found, as well as the calculation of the department. The results show that the cost-based costing method for the whole hospital has an expected stage evaluation. Price. The guarantee measures implemented by the whole system are put forward, so as to ensure that the case can carry out cost accounting in accordance with the designed system, so as to be able to improve the system design of the whole case. In this paper, the conclusion of the research is summarized and the deficiency is put forward, with a view to making a good fit for future research. The application of the cost-based costing method will make the hospital more suitable for future pick-up. In general, this paper will apply the cost-based costing method to the hospital in a county-level city under the condition of exploring the market environment and government intervention, and set up the cost core suitable for the cost-based costing based on the theory of the cost-based cost method from the present situation of the XMS hospital. The system, in order to carry on the cost management, to achieve the perfection of the cost accounting method of the hospital of our country, add to the tile
【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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本文编号：2451677
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