[1]易颜新,胡 虹.基于TDABC的医疗项目成本核算研究[J].卫生经济研究,2019,(02):42-45.
　YI Yan-xin,HU Hong.Research on Cost Accounting of Medical Project Based on TDABC[J].Journal Press of Health Economics Research,2019,(02):42-45.
点击复制

基于TDABC的医疗项目成本核算研究
分享到：

卫生经济研究[ISSN:1004-7778/CN:33-1056/F]

卷:
期数:
2019年02期
页码:
42-45
栏目:
成本与费用
出版日期:
2019-02-01

文章信息/Info

Title:
Research on Cost Accounting of Medical Project Based on TDABC
作者:
易颜新1; 胡 虹1
1.杭州电子科技大学会计学院，浙江 杭州 310018
Author(s):
YI Yan-xin; HU Hong
School of Accounting, Hangzhou University of Electronic Science and Technology, Hangzhou Zhejiang 310018, China
关键词:
医疗项目成本; 时间驱动作业成本法; 成本核算
Keywords:
Medical project cost;  time-driven activity costing;  cost accounting
分类号:
R197.32
文献标志码:
B
摘要:
目的：探索时间驱动作业成本法（TDABC）在医疗项目成本核算中的应用路径及可行性。方法：采用TDABC，以RA医院肾内科手术室腹膜透析置管术和腹膜透析拔管术为研究对象，计算其医疗项目成本。结果：基于TDABC计算的医疗项目成本低于传统成本法计算的医疗项目成本，两种方法下手术项目成本均高于实际项目收费。结论：和传统成本法相比，基于TDABC的医疗项目成本核算方法更为准确，能发现成本与定价的不适配问题，有利于医院成本管理和正确决策。
Abstract:
Objective To explore the application path and feasibility of time-driven activity costing (TDABC) in medical project costing. Method TDABC was used to study the peritoneal dialysis catheterization and peritoneal dialysis catheterization in the Department of Nephrology, RA Hospital. Results The cost of medical projects based on TDABC calculation was lower than the cost of medical projects calculated by traditional cost method. The cost of surgical items under both methods was higher than the actual project charges. Conclusion Compared with the traditional cost method, the cost accounting method based on TDABC is more accurate, and it can find the problem of non-adaptation between cost and pricing, which is beneficial to hospital cost management and correct decision-making.

参考文献/References:

[1] 王成,许涛,孙磊,等. 加强公立医院成本核算的几点思考——基于北京市的调研[J]. 卫生经济研究,2016（1）:14-19.
[2] 罗伯特·卡普兰（美）,史蒂文·安德森（美）.估时作业成本法——简单有效的获利方法[M]. 北京：商务印书馆,2010.
[3] 李利平,张永庆,吴振献,等. 估时作业成本法在医疗服务项目成本测算中的应用[J]. 卫生经济研究,2016(8):36-38.
[4] 姚旻霏. 时间驱动作业成本法与传统作业成本法之比较[J]. 财会月刊,2006(12):69-70.
[5] 傅美芳,费峰,冯正,等. 内部转移价格在医院部门成本分配中的应用——以时间驱动作业成本法为基础[J]. 卫生经济研究,2010(12):45-46.
[6] 宋喜国,姚丽平,王海燕,等. 基于TDABC法的医疗服务项目成本测算模型[J]. 中国卫生经济,2015,34(9):82-84.
[7] 方玉凤,闫晓娜,王健,等. 时间驱动作业成本法在基本公共卫生服务项目成本测算中的应用[J]. 医学与社会,2014,27(12):21-24.

相似文献/References:

[1]张永征,崔伟萍,张 琳,等.加强医院运营管理路径研究——基于医疗项目成本及病种成本核算结果应用的视角[J].卫生经济研究,2019,(04):40.
　ZHANG Yong-zheng,CUI Wei-ping,ZHANG Lin,et al.Study of Strengthening Hospital Operation Management Path——Based on the Application of Medical Project Cost and Disease Cost Accounting Results[J].Journal Press of Health Economics Research,2019,(02):40.
[2]陈良将.时间驱动作业成本法在医疗服务项目成本核算中的应用[J].卫生经济研究,2019,(05):46.
　CHEN Liang-jiang.Application of Time-Driven Activity-Based Costing in Cost Accounting of Medical Service Projects[J].Journal Press of Health Economics Research,2019,(02):46.
[3]向 前,吴伟旋,吴荣海,等.基于劳动相关性分类的医疗服务项目标准成本研究[J].卫生经济研究,2020,(09):57.
　XIANG Qian,WU Wei-xuan,WU Rong-hai,et al.Research on Standard Cost of Medical Service Items Based on Labor Relevance Classification[J].Journal Press of Health Economics Research,2020,(02):57.

更新日期/Last Update: 2019-01-29