作业成本法在医院PET-CT项目成本核算与管理中的应用研究

发布时间：2019-04-10 07:58

【摘要】：我国医疗卫生体制改革政策不断推陈出新,各家医疗机构对项目成本核算越发注重。从2016年10月31日开始实行的药品零差率,使得国内医疗卫生行业变化巨大。市场竞争日趋激烈,各家医院要保护自身利益,就应当做到在节约成本的同时,增加经济效益。目前实行的全成本核算方式可能需要随着政策及市场环境的变化而变化,我国在目前情况下,医院需要用发展的眼光看待成本核算与分析,医院管理理念需要及时更新,从而医院管理能更好的控制成本和提高效益。本文一共由六个章节构成,本人通过阅读大量国内外文献后,写了文献综述,主要介绍了海内外学者对于医院项目成本核算的学术成果,接着,梳理了现行的全成本法和作业成本法,并以某医院为例,用全成本法和作业成本法进行了项目成本核算,找出了医院全成本法的不完善之处,并用作业成本法进行项目成本测算,以验证作业成本法在医疗项目成本核算中的重要性和可操作性。然后,将之前计算得出的医院全成本核算结果与作业成本法核算出来的结果进行了对比分析,最后通过分析结果得出完善医疗项目成本核算管理的举措,指引了作业成本法的应用方向。本文分别用全成本法和作业成本法进行PET-CT项目的成本测算,仔细分析了全成本法的结果和作业成本法的不同之处,希望能为医院的成本核算和管理控制提供帮助,令医院在满足百姓医疗服务需求的同时,同时提高自身的社会知名度和经济效益。医院如果要施行作业成本法来核算项目成本或者单病种成本,可以得到更详实的成本数据,根据成本可以减少多余或者重复劳动或者作业,降低医院的成本支出,可以提升医院服务效率,从而推动医院管理理念的更新、发展、完善。
[Abstract]:The reform policy of medical and health system in our country is constantly put forward, and the medical institutions pay more attention to the cost accounting of the project. The drug gap rate, which began on October 31, 2016, has made a huge change in the domestic medical and health industry. In order to protect their own interests, hospitals should not only save costs but also increase economic benefits. The current mode of full-cost accounting may need to change with the change of policy and market environment. Under the present situation, hospitals need to look at cost accounting and analysis from the perspective of development, and the concept of hospital management needs to be updated in a timely manner. Thus the hospital management can better control the cost and improve the efficiency. This paper consists of six chapters. After reading a large number of domestic and foreign literature, I have written a literature review, mainly introduced the domestic and foreign scholars for the cost of hospital projects accounting academic achievements, and then, This paper combs the current total cost method and activity-based costing method, and takes a hospital as an example, calculates the project cost by using the total cost method and activity-based costing method, and finds out the imperfections of the hospital total cost method. In order to verify the importance and maneuverability of activity-based costing (ABC) in cost accounting of medical projects, the project cost is calculated by activity-based costing (ABC). Then, the results of hospital total cost accounting are compared with the results of activity-based costing. Finally, the measures to improve the management of medical project cost accounting are obtained through the analysis results. The application direction of activity-based costing is pointed out. In this paper, the total cost method and activity-based costing method are used to calculate the cost of PET-CT project, and the difference between the result of total cost method and activity-based costing method is analyzed carefully, hoping to provide help for the cost accounting and management control of hospital. The hospital not only satisfies the medical service demand of the people, but also improves its social popularity and economic benefit. If the hospital implements the activity-based costing method to calculate the cost of a project or a single disease, it can obtain more detailed cost data. According to the cost, it can reduce the excess or duplication of work or work, and reduce the cost expenditure of the hospital. It can improve the efficiency of hospital service and promote the renewal, development and perfection of hospital management concept.
【学位授予单位】：江苏大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：R197.322

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