發(fā)布時間：2018-04-11 20:52

  本文選題：醫(yī)院 + 成本管理��； 參考：《新疆財經(jīng)大學(xué)》2014年碩士論文

【摘要】：這些年，我國的醫(yī)療體制改革使醫(yī)療服務(wù)行業(yè)發(fā)生了巨大的變化。醫(yī)療市場的發(fā)展越來越成熟，市場化越來越高，使公立醫(yī)院要面臨激烈的市場競爭，為了減緩?fù)獠扛偁帀毫ΓS多公立醫(yī)院將成本核算的管理和研究作為成本管理模式改進的重點。醫(yī)院想運用成本核算管理來降低各類醫(yī)療服務(wù)項目成本，進而提高自身運行效率，最終達到提高醫(yī)院的經(jīng)濟效益的目的。目前，我國公立醫(yī)院普遍采用的是建立在業(yè)務(wù)量是影響成本的唯一因素的假定基礎(chǔ)之上的傳統(tǒng)成本核算，這種核算方法的優(yōu)勢在于核算過程簡便且易掌握、便于操作，但缺陷在于它的核算結(jié)果并不十分準確，，還存在著成本分攤不合理等，在現(xiàn)有的市場競爭下這種模式已經(jīng)不能滿足醫(yī)院對成本管理的需求。因此，醫(yī)院迫切的需要對成本管理模式進行改進以適應(yīng)激烈的市場競爭。作業(yè)成本法優(yōu)于傳統(tǒng)的核算方法，并且它首先在制造業(yè)得到應(yīng)用。在企業(yè)的成本管理當(dāng)中作業(yè)成本法明顯優(yōu)于傳統(tǒng)成本核算方法，但現(xiàn)在只有少數(shù)的醫(yī)院將作業(yè)成本法引進成本管理模式當(dāng)中。 因此，本文通過對W市Z醫(yī)院對成本管理改進的案例研究，分析并討論作業(yè)成本法應(yīng)用于醫(yī)院成本管理的必要性和可行性，探討與研究了Z醫(yī)院引入作業(yè)成本法的具體過程。然后，本文選取了Z醫(yī)院核磁共振室作為研究對象，采用作業(yè)成本法、傳統(tǒng)成本核算方法對核磁共振室醫(yī)療服務(wù)項目成本進行核算，將兩種模式進行對比，分析得出醫(yī)院引入作業(yè)成本法來進行成本管理的優(yōu)勢。最后，本文結(jié)合Z醫(yī)院實際情況，總結(jié)了Z醫(yī)院成本管理改進的啟示，為今后W市公立醫(yī)院全面應(yīng)用作業(yè)成本法提供硬件和軟件支持。 本文研究分析認為基于作業(yè)成本法下的管理模式，能使醫(yī)院更好地適應(yīng)當(dāng)前形勢，一些具備實施作業(yè)成本法條件的醫(yī)院可以將其引入，提高醫(yī)院成本核算和管理水平，從而提高其經(jīng)濟效益和市場競爭力。
[Abstract]:In recent years, the reform of medical system in China has made great changes in the medical service industry.The development of the medical market is becoming more and more mature and the market is becoming more and more highly market-oriented, which makes public hospitals face fierce market competition. In order to slow down the external competitive pressure,Many public hospitals focus on the management and research of cost accounting.The hospital wants to use the cost accounting management to reduce the cost of all kinds of medical service items, and then to improve the efficiency of its own operation, and finally to achieve the purpose of improving the economic benefits of the hospital.At present, Chinese public hospitals generally adopt traditional cost accounting, which is based on the assumption that business volume is the only factor affecting cost. The advantage of this accounting method is that the accounting process is simple, easy to master and easy to operate.But the defect lies in the fact that the accounting result is not very accurate, and there is unreasonable cost allocation. Under the current market competition, this model can not meet the needs of hospital cost management.Therefore, the hospital urgently needs to improve the cost management model to adapt to the fierce market competition.Activity-based costing is superior to the traditional accounting method, and it is first applied in the manufacturing industry.Activity-based costing is superior to traditional cost accounting method in cost management of enterprises, but only a few hospitals introduce activity-based costing into cost management mode.Therefore, this paper analyzes and discusses the necessity and feasibility of applying activity-based costing to hospital cost management through the case study on the improvement of cost management in Z hospital in W city, and probes into the concrete process of introducing activity-based costing into Z hospital.Then, this article selects the nuclear magnetic resonance room of Z hospital as the research object, uses the activity-based costing method, the traditional cost accounting method carries on the accounting to the nuclear magnetic resonance room medical service item cost, carries on the comparison between the two kinds of models.The advantages of introducing activity-based costing to cost management in hospitals are obtained.Finally, according to the actual situation of Z hospital, this paper summarizes the enlightenment of cost management improvement in Z hospital, and provides hardware and software support for the future application of Activity-based costing in W City Public Hospital.This paper studies and analyses that the management model based on activity-based costing can make the hospital better adapt to the current situation, and some hospitals with the condition of implementing ABC can introduce it and improve the cost accounting and management level of the hospital.So as to improve its economic efficiency and market competitiveness.
【學(xué)位授予單位】：新疆財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：R197.322

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