基于作業(yè)成本法的S醫(yī)院成本管理研究
發(fā)布時間：2018-11-02 11:10
【摘要】：現(xiàn)如今我國經(jīng)濟市場的逐步發(fā)展的同時醫(yī)藥衛(wèi)生體制也在穩(wěn)步推進改革,我國醫(yī)療行業(yè)市場化程度越來越高、市場競爭激烈,醫(yī)院面臨的壓力也越來越大。醫(yī)院的內(nèi)部管理逐漸成為醫(yī)院發(fā)展的重中之重,而成本管理作為其中的重要一環(huán)更加受到管理者的重視。醫(yī)院通過成本核算管理可以提高自身的運行效率,降低各種醫(yī)療服務(wù)項目的成本,進而增加醫(yī)院的經(jīng)濟效益。我國醫(yī)院成本核算較為傳統(tǒng),對于當前醫(yī)療改革下突飛猛進的市場經(jīng)濟已經(jīng)不能完全適應(yīng),所以醫(yī)院成本改革勢在必行,在新的成本核算方式中尋找更合適的方法。作業(yè)成本法源于制造業(yè)成本核算,并且為制造業(yè)成本核算提供了新的思路和方法。醫(yī)院作為服務(wù)行業(yè),雖然制造業(yè)具有一定差距,但作業(yè)成本法具有一定的可借鑒性。本文通過對作業(yè)成本法現(xiàn)階段國內(nèi)外的成果進行研究,結(jié)合醫(yī)院特點對作業(yè)成本法在醫(yī)院實施的條件進行分析,并與當前醫(yī)院成本核算情況局限性結(jié)合。得出醫(yī)院成本管理改革十分必要的,而且作業(yè)成本法在S醫(yī)院實施是可行的。通過宏觀,行業(yè)和醫(yī)院內(nèi)部的特點分析得出S醫(yī)院實施作業(yè)成本法的客觀條件。結(jié)合S醫(yī)院特點,應(yīng)用作業(yè)成本法對復雜的醫(yī)療服務(wù)中消耗的資源進行劃分和分攤,并進行作業(yè)細分以及同類作業(yè)進行歸并,最終核算醫(yī)療項目成本。將作業(yè)成本法理論實際應(yīng)用于S醫(yī)院ECT室成本核算,并與傳統(tǒng)成本核算方法進行比較。最后提出S醫(yī)院實施作業(yè)成本法需要的保障措施。本文研究認為作業(yè)成本法模式更加適應(yīng)醫(yī)院當前所面臨的形勢,S醫(yī)院具備了作業(yè)成本法實施條件,故可以采用作業(yè)成本法進行成本管理,提高成本核算準確性。作業(yè)成本法體系設(shè)計對其他醫(yī)院成本核算具有一定的參考意義。在有條件實施作業(yè)成本法進行成本核算的醫(yī)院,具有借鑒意義。
[Abstract]:Nowadays, with the development of economic market in our country, the medical and health system is also advancing the reform steadily. The degree of marketization of medical industry in our country is more and more high, the market competition is fierce, and the pressure that hospitals are facing is more and more great. The internal management of the hospital has gradually become the most important part of the development of the hospital, and the cost management as an important part of it has been paid more attention by the managers. Through cost accounting management, hospitals can improve their own operational efficiency, reduce the cost of various medical services, and then increase the economic benefits of the hospital. Hospital cost accounting in our country is more traditional and can not be fully adapted to the rapid development of the market economy under the current medical reform, so the hospital cost reform is imperative, and a more suitable method is found in the new cost accounting method. Activity-Based costing (ABC) originates from manufacturing cost accounting and provides a new method for manufacturing cost accounting. Hospital as a service industry, although the manufacturing industry has a certain gap, but activity-based costing has a certain reference. In this paper, we study the results of activity-based costing at home and abroad at present, and analyze the conditions of implementing ABC in hospital according to the characteristics of hospital, and combine it with the limitation of current hospital cost accounting. It is concluded that the reform of hospital cost management is very necessary, and it is feasible to carry out activity-based costing in S hospital. By analyzing the characteristics of macro, industry and hospital, the objective conditions of carrying out activity-based costing in S hospital are obtained. According to the characteristics of S hospital, this paper applies activity-based costing method to divide and distribute the resources consumed in complex medical service, and subdivides the activities and merges the same kind of activities, and finally calculates the cost of medical items. The activity-based costing theory was applied to the cost accounting of ECT room in S hospital, and compared with the traditional cost accounting method. Finally, the paper puts forward the guarantee measures for the implementation of Activity-Based costing in S Hospital. In this paper, the author thinks that Activity-Based costing (ABC) mode is more suitable for the situation that hospitals are facing at present, and that the hospital has the conditions for implementing ABC, so it can be used to carry out cost management and improve the accuracy of cost accounting. Activity-based costing system design has certain reference significance to other hospital cost accounting. In the conditional implementation of activity-based costing for cost accounting hospitals, have reference significance.
【學位授予單位】：蘭州財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：R197.322
本文編號：2305844
[Abstract]:Nowadays, with the development of economic market in our country, the medical and health system is also advancing the reform steadily. The degree of marketization of medical industry in our country is more and more high, the market competition is fierce, and the pressure that hospitals are facing is more and more great. The internal management of the hospital has gradually become the most important part of the development of the hospital, and the cost management as an important part of it has been paid more attention by the managers. Through cost accounting management, hospitals can improve their own operational efficiency, reduce the cost of various medical services, and then increase the economic benefits of the hospital. Hospital cost accounting in our country is more traditional and can not be fully adapted to the rapid development of the market economy under the current medical reform, so the hospital cost reform is imperative, and a more suitable method is found in the new cost accounting method. Activity-Based costing (ABC) originates from manufacturing cost accounting and provides a new method for manufacturing cost accounting. Hospital as a service industry, although the manufacturing industry has a certain gap, but activity-based costing has a certain reference. In this paper, we study the results of activity-based costing at home and abroad at present, and analyze the conditions of implementing ABC in hospital according to the characteristics of hospital, and combine it with the limitation of current hospital cost accounting. It is concluded that the reform of hospital cost management is very necessary, and it is feasible to carry out activity-based costing in S hospital. By analyzing the characteristics of macro, industry and hospital, the objective conditions of carrying out activity-based costing in S hospital are obtained. According to the characteristics of S hospital, this paper applies activity-based costing method to divide and distribute the resources consumed in complex medical service, and subdivides the activities and merges the same kind of activities, and finally calculates the cost of medical items. The activity-based costing theory was applied to the cost accounting of ECT room in S hospital, and compared with the traditional cost accounting method. Finally, the paper puts forward the guarantee measures for the implementation of Activity-Based costing in S Hospital. In this paper, the author thinks that Activity-Based costing (ABC) mode is more suitable for the situation that hospitals are facing at present, and that the hospital has the conditions for implementing ABC, so it can be used to carry out cost management and improve the accuracy of cost accounting. Activity-based costing system design has certain reference significance to other hospital cost accounting. In the conditional implementation of activity-based costing for cost accounting hospitals, have reference significance.
【學位授予單位】：蘭州財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：R197.322
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