【摘要】：在經(jīng)濟(jì)學(xué)當(dāng)中，成本是一個(gè)綜合性極強(qiáng)的指標(biāo)，它不僅僅能夠反映生產(chǎn)經(jīng)營(yíng)中所發(fā)生的各種資金耗費(fèi)，進(jìn)而體現(xiàn)單位物資的消耗、資金利用效率等，更可以綜合反應(yīng)一個(gè)單位的工作質(zhì)量，是推進(jìn)提高經(jīng)營(yíng)管理水平的重要因素之一，成本費(fèi)用的優(yōu)化管理也會(huì)體現(xiàn)一個(gè)單位的競(jìng)爭(zhēng)優(yōu)勢(shì)。醫(yī)院作為一個(gè)典型的非營(yíng)利組織，成本費(fèi)用是其最基礎(chǔ)的數(shù)據(jù)，其成本管理更是關(guān)系到政府資源有效分配的問(wèn)題，同時(shí)新的醫(yī)療改革制度更是推動(dòng)了醫(yī)院加強(qiáng)成本管理、加強(qiáng)成本核算和管控的進(jìn)程，本文認(rèn)為成本核算問(wèn)題對(duì)于現(xiàn)在的醫(yī)院顯得尤為關(guān)鍵，，應(yīng)該積極探索更為合理的相關(guān)方法，由此本文試圖根據(jù)本案例的研究找到一些線索。本文將在我國(guó)醫(yī)院現(xiàn)狀和面臨改革的背景、XMS醫(yī)院實(shí)施作業(yè)成本法的大環(huán)境以及作業(yè)成本法相關(guān)研究進(jìn)行綜述和研究分析的基礎(chǔ)上，明確作業(yè)成本法的應(yīng)用方法和步驟，根據(jù)作業(yè)成本法的研究現(xiàn)狀以及案例XMS醫(yī)院的具體情況，在切實(shí)研究了本案例實(shí)施作業(yè)成本法的可行性和必要性之后找到適合本文案例的應(yīng)用方案。 本文案例研究的重點(diǎn)放在XMS醫(yī)院基于作業(yè)成本法的成本核算體系建設(shè)上，并針對(duì)其中一個(gè)科室，對(duì)其根據(jù)設(shè)計(jì)的體系進(jìn)行成本的核算，找出核算結(jié)果的優(yōu)勢(shì)所在，以及根據(jù)科室的計(jì)算結(jié)果，對(duì)全院使用作業(yè)成本法有一個(gè)預(yù)期的階段性評(píng)價(jià)。提出整個(gè)體系實(shí)施的保障措施，以保證案例能夠按照設(shè)計(jì)的體系順利進(jìn)行成本核算，從而起到能夠完善整個(gè)案例的體系設(shè)計(jì)的作用。歸納總結(jié)出研究結(jié)論并提出不足，以期為以后的研究更能貼合實(shí)際而做出貢獻(xiàn)。并展望作業(yè)成本法在我國(guó)醫(yī)院中實(shí)施的優(yōu)勢(shì)，作業(yè)成本法的應(yīng)用將會(huì)使我國(guó)醫(yī)院更適應(yīng)未來(lái)的挑戰(zhàn)。 總的來(lái)說(shuō)，本文將在探索市場(chǎng)環(huán)境、政府干預(yù)的大環(huán)境下，對(duì)一個(gè)縣級(jí)市的醫(yī)院應(yīng)用作業(yè)成本法，并從XMS醫(yī)院的現(xiàn)狀出發(fā)，結(jié)合作業(yè)成本法的理論，建立適合其的基于作業(yè)成本法的成本核算體系，以便于其進(jìn)行成本管理，以達(dá)到為我國(guó)醫(yī)院成本核算方法的完善添磚加瓦的目的。
[Abstract]:In the economics, the cost is a very comprehensive index, it can not only reflect the various capital consumption in the production and operation, but also reflect the consumption of the unit material, the utilization efficiency of the capital, etc., more can comprehensively reflect the work quality of one unit, It is one of the important factors to advance the management and management level, and the optimization and management of the cost will also reflect the competitive advantage of a unit. As a typical non-profit organization, the cost and cost of the hospital are the most basic data of the hospital, and the cost management is related to the problem of the effective distribution of the government resources. At the same time, the new medical reform system has promoted the process of strengthening the cost management and strengthening the cost accounting and control of the hospital. In this paper, it is considered that the cost accounting problem is particularly critical to the present hospital, and a more reasonable and relevant method should be actively explored, so this paper tries to find some clues according to the study of this case. Based on the review of the present situation of the hospital and the background of the reform, the large-scale environment of the implementation of the cost-based cost method in the XMS hospital and the related research of the cost-based costing method, the application methods and steps of the cost-based costing method are clarified. According to the research status of the cost-based cost method and the specific situation of the case XMS, the application program suitable for this case is found after the feasibility and necessity of the cost-based costing method in this case are effectively studied. In this paper, the case study is focused on the construction of the cost accounting system based on the cost-based cost method in the XMS hospital, and the cost accounting of the system according to the design is carried out according to the system of the design, and the advantages of the accounting results are found, as well as the calculation of the department. The results show that the cost-based costing method for the whole hospital has an expected stage evaluation. Price. The guarantee measures implemented by the whole system are put forward, so as to ensure that the case can carry out cost accounting in accordance with the designed system, so as to be able to improve the system design of the whole case. In this paper, the conclusion of the research is summarized and the deficiency is put forward, with a view to making a good fit for future research. The application of the cost-based costing method will make the hospital more suitable for future pick-up. In general, this paper will apply the cost-based costing method to the hospital in a county-level city under the condition of exploring the market environment and government intervention, and set up the cost core suitable for the cost-based costing based on the theory of the cost-based cost method from the present situation of the XMS hospital. The system, in order to carry on the cost management, to achieve the perfection of the cost accounting method of the hospital of our country, add to the tile
【學(xué)位授予單位】：新疆財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：R197.322

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