[1]余晶晶,姚 沁.作业成本法在中医医疗项目成本核算中的优化及应用研究[J].卫生经济研究,2026,43(10):69-72.
　YU Jingjing,YAO Qin.Study on the Optimization and Application of Activity-Based Costing Method in the Cost Accounting of Traditional Chinese Medicine Medical Service Projects[J].Journal Press of Health Economics Research,2026,43(10):69-72.
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作业成本法在中医医疗项目成本核算中的优化及应用研究

卫生经济研究[ISSN:1004-7778/CN:33-1056/F]

卷:
43
期数:
2026年10期
页码:
69-72
栏目:
实践探索
出版日期:
2026-10-01

文章信息/Info

Title:
Study on the Optimization and Application of Activity-Based Costing Method in the Cost Accounting of Traditional Chinese Medicine Medical Service Projects
作者:
余晶晶1; 姚 沁1
1.浙江中医药大学附属第二医院，浙江 杭州 310051
Author(s):
YU Jingjing;  YAO Qin
The Second Affiliated Hospital of Zhejiang University of Traditional Chinese Medicine, Hangzhou Zhejiang 310051, China
关键词:
作业成本法; 中医医疗服务; 项目成本核算; 技术劳务价值
Keywords:
activity-based costing method;  TCM medical services;  project cost accounting;  value of technical services
分类号:
R197.322
文献标志码:
A
摘要:
传统作业成本法难以适配中医医疗服务项目“高人力依赖、流程非标化”的特征，需要通过重构基于价值链的工时结构、提纯有效人力成本、引入技术调整系数修正物理工时、对闲置工时进行二次分摊，以及进行全要素成本归集，推动中医医疗服务项目成本核算从“物耗计量”向“医疗价值计量”转型。实证研究提示：中医医院的成本管控不仅要压缩直接投入，更要优化作业链与价值链，消除非增值作业，从而推动医院管理向精细化方向转型。
Abstract:
The traditional activity-based costing method struggles to accommodate traditional Chinese medicine （TCM） medical service projects with the characteristics of "high labor dependence and non-standardized processes". It is necessary to restructure the labor-hour framework based on the value chain, purify effective labor costs, introduce technical adjustment coefficients to correct physical labor hours, perform secondary allocation of idle labor hours, and implement full-factor cost aggregation, so as to drive the transformation of TCM medical service project cost accounting from "material consumption measurement" to "medical value measurement". Empirical research suggests that cost control in TCM hospitals should not only reduce direct inputs but also optimize activity chains and value chains, eliminate non-value-added activities, and promote a shift toward refined hospital management.

参考文献/References:

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更新日期/Last Update: 2026-10-08