【摘要】：我國(guó)醫(yī)療衛(wèi)生體制改革政策不斷推陳出新,各家醫(yī)療機(jī)構(gòu)對(duì)項(xiàng)目成本核算越發(fā)注重。從2016年10月31日開(kāi)始實(shí)行的藥品零差率,使得國(guó)內(nèi)醫(yī)療衛(wèi)生行業(yè)變化巨大。市場(chǎng)競(jìng)爭(zhēng)日趨激烈,各家醫(yī)院要保護(hù)自身利益,就應(yīng)當(dāng)做到在節(jié)約成本的同時(shí),增加經(jīng)濟(jì)效益。目前實(shí)行的全成本核算方式可能需要隨著政策及市場(chǎng)環(huán)境的變化而變化,我國(guó)在目前情況下,醫(yī)院需要用發(fā)展的眼光看待成本核算與分析,醫(yī)院管理理念需要及時(shí)更新,從而醫(yī)院管理能更好的控制成本和提高效益。本文一共由六個(gè)章節(jié)構(gòu)成,本人通過(guò)閱讀大量國(guó)內(nèi)外文獻(xiàn)后,寫(xiě)了文獻(xiàn)綜述,主要介紹了海內(nèi)外學(xué)者對(duì)于醫(yī)院項(xiàng)目成本核算的學(xué)術(shù)成果,接著,梳理了現(xiàn)行的全成本法和作業(yè)成本法,并以某醫(yī)院為例,用全成本法和作業(yè)成本法進(jìn)行了項(xiàng)目成本核算,找出了醫(yī)院全成本法的不完善之處,并用作業(yè)成本法進(jìn)行項(xiàng)目成本測(cè)算,以驗(yàn)證作業(yè)成本法在醫(yī)療項(xiàng)目成本核算中的重要性和可操作性。然后,將之前計(jì)算得出的醫(yī)院全成本核算結(jié)果與作業(yè)成本法核算出來(lái)的結(jié)果進(jìn)行了對(duì)比分析,最后通過(guò)分析結(jié)果得出完善醫(yī)療項(xiàng)目成本核算管理的舉措,指引了作業(yè)成本法的應(yīng)用方向。本文分別用全成本法和作業(yè)成本法進(jìn)行PET-CT項(xiàng)目的成本測(cè)算,仔細(xì)分析了全成本法的結(jié)果和作業(yè)成本法的不同之處,希望能為醫(yī)院的成本核算和管理控制提供幫助,令醫(yī)院在滿(mǎn)足百姓醫(yī)療服務(wù)需求的同時(shí),同時(shí)提高自身的社會(huì)知名度和經(jīng)濟(jì)效益。醫(yī)院如果要施行作業(yè)成本法來(lái)核算項(xiàng)目成本或者單病種成本,可以得到更詳實(shí)的成本數(shù)據(jù),根據(jù)成本可以減少多余或者重復(fù)勞動(dòng)或者作業(yè),降低醫(yī)院的成本支出,可以提升醫(yī)院服務(wù)效率,從而推動(dòng)醫(yī)院管理理念的更新、發(fā)展、完善。
[Abstract]:The reform policy of medical and health system in our country is constantly put forward, and the medical institutions pay more attention to the cost accounting of the project. The drug gap rate, which began on October 31, 2016, has made a huge change in the domestic medical and health industry. In order to protect their own interests, hospitals should not only save costs but also increase economic benefits. The current mode of full-cost accounting may need to change with the change of policy and market environment. Under the present situation, hospitals need to look at cost accounting and analysis from the perspective of development, and the concept of hospital management needs to be updated in a timely manner. Thus the hospital management can better control the cost and improve the efficiency. This paper consists of six chapters. After reading a large number of domestic and foreign literature, I have written a literature review, mainly introduced the domestic and foreign scholars for the cost of hospital projects accounting academic achievements, and then, This paper combs the current total cost method and activity-based costing method, and takes a hospital as an example, calculates the project cost by using the total cost method and activity-based costing method, and finds out the imperfections of the hospital total cost method. In order to verify the importance and maneuverability of activity-based costing (ABC) in cost accounting of medical projects, the project cost is calculated by activity-based costing (ABC). Then, the results of hospital total cost accounting are compared with the results of activity-based costing. Finally, the measures to improve the management of medical project cost accounting are obtained through the analysis results. The application direction of activity-based costing is pointed out. In this paper, the total cost method and activity-based costing method are used to calculate the cost of PET-CT project, and the difference between the result of total cost method and activity-based costing method is analyzed carefully, hoping to provide help for the cost accounting and management control of hospital. The hospital not only satisfies the medical service demand of the people, but also improves its social popularity and economic benefit. If the hospital implements the activity-based costing method to calculate the cost of a project or a single disease, it can obtain more detailed cost data. According to the cost, it can reduce the excess or duplication of work or work, and reduce the cost expenditure of the hospital. It can improve the efficiency of hospital service and promote the renewal, development and perfection of hospital management concept.
【學(xué)位授予單位】：江蘇大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：R197.322

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