作业成本法在医院成本核算中的应用探讨(上)

分3部分对作业成本法在医院的应用进行了探讨,从理论上提出了包括划分作业、确定作业代表动因、分摊作业成本、计算单元成本、建立成本账户、制定账务处理程序和编制成本表等步骤在内的一整套具体的、可操作的成本核算方法,该方法集科室成本核算和医疗服务单元成本核算于一体,能够为医院管理和宏观决策提供丰富翔实的成本核算资料。该方法较好地解决了目前医院成本核算中对间接成本分摊不合理的问题以及医疗服务成本核算对象过于笼统的问题。

Application Study of Activity-based-accounting Method on the Hospital Cost Calculating

This paper explores the use of activity-based-accounting (ABC) method at hospitals in three parts.Steps of ABC include defining activity,identifying the key cost drivers,calculating the unit cost,creating the cost accounts,developing a book-keeping procedures and standards,and creating of cost reports.ABC integrates service unit and service item cost accounting.The method will provide hospital directors and health policy makers detail and valid costing information.Also the method will solve the problem of inappropriate allocation of indirect costs,as well as the problem of medical cost data being overly ambiguous.