[1]夏培勇,童 杨.基于作业的分项点数成本法在医技科室项目成本核算中的运用研究[J].卫生经济研究,2020,(01):35-37,41.
　XIA Pei-yong,TONG Yang.Application Research of Project-based Itemized Point Cost Method in Project Cost Accounting of Technology Department[J].Journal Press of Health Economics Research,2020,(01):35-37,41.
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基于作业的分项点数成本法在医技科室项目成本核算中的运用研究
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卫生经济研究[ISSN:1004-7778/CN:33-1056/F]

卷:
期数:
2020年01期
页码:
35-37,41
栏目:
成本与费用
出版日期:
2020-01-06

文章信息/Info

Title:
Application Research of Project-based Itemized Point Cost Method in Project Cost Accounting of Technology Department
作者:
夏培勇1; 童 杨2
1.上海申康医院发展中心，上海 200041
2.上海市第一人民医院，上海 200080
Author(s):
XIA Pei-yong; TONG Yang
Development Center of Shanghai Shenkang Hospital，Shanghai 200041，China
关键词:
点数成本法; 成本当量; 项目成本核算; 医技科室
Keywords:
point cost method; cost equivalent; project cost accounting; medical technology department
分类号:
R19
文献标志码:
A
摘要:
目的：探索基于作业的分项点数成本法在医技科室项目成本核算的路径，并分析其可行性。方法：通过分析医技科室医疗业务活动特点，建立相应的作业库和资源库，构建成本核算模型，并以放射科CT组医疗项目为例进行成本核算。 结论：该方法非常适用于作业流程简单明确且作业成本可以单独计量的医技科室，能提供较准确的成本核算数据，有助于医院加强成本管控、提高效率。
Abstract:
Objective To explore the path of project-based itemized point cost method for project costing in the medical technology department and analyze its feasibility. Methods By analyzing the characteristics of medical business activities of medical technology departments， we established corresponding operation libraries and resource pools， constructed cost accounting models， and took CT as an example for cost accounting. Conclusion This method is very suitable for medical technology departments with simple and clear operation procedures and separate measurement of operating costs. It can provide more accurate cost accounting data， which helps hospitals to strengthen cost control and improve efficiency.

参考文献/References:

[1] 鲁献忠，谭琳琳，许梦雅. 医疗服务项目成本核算方法探讨[J]. 卫生经济研究， 2014(12):51-53.
[2] 程薇 . 医院成本管理 [M]. 北京： 经济科学出版社， 2012.
[3] 刘泉伶，于丽华，张振忠.基于作业成本法核算手术项目成本流程探讨[J].中国卫生经济，2016（6）：88-91.

相似文献/References:

[1]夏培勇,徐 迅,殷 佳,等.基于点数成本法的医院床位费成本核算探究[J].卫生经济研究,2024,41(07):80.
　XIA Peiyong,XU Xun,YIN Jia,et al.Study on Cost Accounting of Hospital Bed Expenses based on Point Cost Method[J].Journal Press of Health Economics Research,2024,41(01):80.

更新日期/Last Update: 2020-01-06