本文選題：作業(yè)成本法 + 戰(zhàn)略成本管理�。� 參考：《華東交通大學(xué)》2017年碩士論文

【摘要】：隨著生活水平的提高,人們對(duì)健康衛(wèi)生的重視,醫(yī)院在人們生活中的地位日益提升,醫(yī)院對(duì)成本管理的要求也有了進(jìn)一步的提高。近年來(lái),在西方國(guó)家,作業(yè)成本法在醫(yī)院中的運(yùn)用已經(jīng)逐步成熟,這種方法使得成本的數(shù)據(jù)更加準(zhǔn)確,從而有利于降低醫(yī)院的醫(yī)療服務(wù)成本,因而得到了廣泛的應(yīng)用。本文通過分別對(duì)作業(yè)成本法和戰(zhàn)略成本管理進(jìn)行分析,進(jìn)而分析二者之間的聯(lián)系與區(qū)別,將二者有機(jī)整合后提出一個(gè)新的概念:戰(zhàn)略作業(yè)成本法。企業(yè)運(yùn)用戰(zhàn)略作業(yè)成本法是遵循生產(chǎn)各產(chǎn)品所要求的戰(zhàn)略思想來(lái)劃分工序,選擇戰(zhàn)略成本動(dòng)因,接著以作業(yè)為中心進(jìn)行成本費(fèi)用的核算,企業(yè)成本控制的實(shí)施嚴(yán)格按照戰(zhàn)略作業(yè),根據(jù)分析產(chǎn)生偏差的原因,進(jìn)而提出改進(jìn)措施的一種先進(jìn)的成本核算與管理方法。作業(yè)成本法與戰(zhàn)略成本管理的有機(jī)整合是使得企業(yè)成本大幅度地降低的一個(gè)有效途徑,給企業(yè)帶來(lái)巨大的競(jìng)爭(zhēng)優(yōu)勢(shì)。本文將具體結(jié)合江西省某市G醫(yī)院為例,對(duì)應(yīng)用戰(zhàn)略作業(yè)成本法的可行性及G醫(yī)院基于價(jià)值鏈的成本管理分析,接著對(duì)作業(yè)成本法在G醫(yī)院中的具體運(yùn)用進(jìn)行了說明。本文的核心內(nèi)容介紹了戰(zhàn)略作業(yè)成本法運(yùn)用于醫(yī)院的過程,目的是通過戰(zhàn)略作業(yè)成本法在醫(yī)院具體應(yīng)用證明該方法在醫(yī)院推行的作業(yè),并從作業(yè)成本法角度舉例分析醫(yī)院成本管理現(xiàn)狀,提出在運(yùn)用戰(zhàn)略作業(yè)成本法時(shí)的幾點(diǎn)相關(guān)注意事項(xiàng),為醫(yī)療行業(yè)其他醫(yī)院提供參考。
[Abstract]:With the improvement of living standard, people pay more attention to health and health, the position of hospital in people's life is increasing day by day, and the requirements of hospital cost management have also been further improved. In recent years, in western countries, the application of Activity-Based Costing in hospitals has been gradually mature, this method makes the cost data more accurate, so that In order to reduce the cost of hospital medical service, it has been widely used. This paper analyzes the activity based costing and strategic cost management respectively, and then analyzes the relations and differences between the two, and puts forward a new concept after the organic integration of the two: the strategic activity based costing is followed by the enterprise. The strategic thought of producing each product is used to divide the process, select the strategic cost driver, and then take the operation as the center to calculate the cost and cost. The implementation of the enterprise cost control is strictly according to the strategic operation, and the cause of the deviation is made according to the analysis. Then the advanced cost accounting and management method of the improvement measures is put forward. The organic integration of this Law and the strategic cost management is an effective way to reduce the cost of the enterprise greatly. It brings a huge competitive advantage to the enterprise. This paper will combine the G Hospital of a city in Jiangxi Province as an example, and analyze the feasibility of the application of the strategic activity-based costing and the cost management analysis of the value chain based on the G hospital. The concrete application of this method in the G hospital is explained. The core content of this article is to introduce the process of applying the strategic activity-based costing to the hospital. The purpose is to prove the operation of the method in the hospital through the application of the strategic activity-based costing in the hospital, and to give an example from the angle of activity-based costing to analyze the present situation of the hospital cost management. This paper provides some references for other hospitals in the medical industry by taking some precautions in the strategic activity-based costing.
【學(xué)位授予單位】：華東交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：R197.322

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