时间驱动作业成本法在公立医院的应用——以江苏HA医院为例
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摘要
探讨了在公立医院成本管理中应用时间驱动作业成本法的可行性、思路及具体步骤,并选择江苏HA医院作为案例,验证其应用过程及应用结果。研究表明,时间驱动作业成本法应用于公立医院,既能够满足公立医院成本核算的要求,又能够更精细准确地分配医疗服务成本,有利于医院管理层做出精准的决策,提升医务人员的工作效率和医院的竞争力。
This paper discusses the feasibility, ideas and specific steps of applying time-driven activity-based costing in the cost management of public hospitals, and selects HA hospital in Jiangsu province as a case to verify its application process and results. Research shows that the application of time-driven activity-based costing in public hospitals can not only meet the requirements of cost accounting in public hospitals, but also allocate medical service costs more precisely and accurately, which is conducive to the accurate decision-making of hospital management, and improves the working efficiency of medical staff and the competitiveness of the hospital.
This paper discusses the feasibility, ideas and specific steps of applying time-driven activity-based costing in the cost management of public hospitals, and selects HA hospital in Jiangsu province as a case to verify its application process and results. Research shows that the application of time-driven activity-based costing in public hospitals can not only meet the requirements of cost accounting in public hospitals, but also allocate medical service costs more precisely and accurately, which is conducive to the accurate decision-making of hospital management, and improves the working efficiency of medical staff and the competitiveness of the hospital.
引文
[1] 卿放,罗利.TDABC在医院精细化成本核算中的运用研究[J].会计之友,2018(14):6-11.
[2] 江其玟,朱翔,戚枫茗.时间驱动作业成本法及其在公立医院的应用[J].财会月刊,2016(8):44-47.
[3] KAPLAN R S.ANDERSON S R.Time-driven activity-based costing[J].Harvard Business Review,2004(11):131-138.
[4] EVERAERT P,BRUGGEMAN W,DE CREUS G.SANAC Inc.:From ABC to time-driven ABC(TDABC)An instruction a l case[J].Journal of Accounting Education,2008(3):118-154.
[5] HENNRIKUS W P,WATERS P M,BAE D S,etal.Inside the value revolution at Children’s Hospital Boston:time-driven activity-based costing in Orthopaedic surgery[J].The Harvard Orthopaedic Journal,2012(2):101-114.
[6] KAPLAN A L,AGARWAL N,SETLUR N P,etal.Measuring the cost of care in benign prostatic hyperplasia using Time-Driven Activity-Based Costing(TDABC)[J].Healthcare,2015(3):43-48.
[7] YOSHIMI A,MARTA E.HEILBURM.Dissecting Costs of CT Study:Application of TDABC in a Tertiary Academic Center[J].Academic Radiology,2017(2):200-208.
[8] 黄成礼,朱微微.利用时间驱动作业成本法评价住院服务效率[J].卫生经济研究,2009(6):43-45.
[9] 陈艳.从产品成本计算实例看时间驱动作业成本法的优势[J].财会月刊,2011(7):53-55.
[10] 宋喜国,姚丽平,柏鹰,等.基于TDABC的2012版腹膜透析诊疗项目成本测算研究[J].中国卫生经济,2015(11):90-92.
[11] 陈国祝,韩临晓,潘锦涛.时间驱动作业成本法(TDABC)在医院成本核算中的应用[J].中国总会计师,2017(7):110-112.
[12] RAFAEL J V.Activity-Based Costing and Time-Driven Activity-Based Costing for Assessing the Costs of Cancer Prevention,Diagnosis,and Treatment:A Systematic Review of the Literature[J].Value in Health Regional Issues,2018(17):142-147.
[2] 江其玟,朱翔,戚枫茗.时间驱动作业成本法及其在公立医院的应用[J].财会月刊,2016(8):44-47.
[3] KAPLAN R S.ANDERSON S R.Time-driven activity-based costing[J].Harvard Business Review,2004(11):131-138.
[4] EVERAERT P,BRUGGEMAN W,DE CREUS G.SANAC Inc.:From ABC to time-driven ABC(TDABC)An instruction a l case[J].Journal of Accounting Education,2008(3):118-154.
[5] HENNRIKUS W P,WATERS P M,BAE D S,etal.Inside the value revolution at Children’s Hospital Boston:time-driven activity-based costing in Orthopaedic surgery[J].The Harvard Orthopaedic Journal,2012(2):101-114.
[6] KAPLAN A L,AGARWAL N,SETLUR N P,etal.Measuring the cost of care in benign prostatic hyperplasia using Time-Driven Activity-Based Costing(TDABC)[J].Healthcare,2015(3):43-48.
[7] YOSHIMI A,MARTA E.HEILBURM.Dissecting Costs of CT Study:Application of TDABC in a Tertiary Academic Center[J].Academic Radiology,2017(2):200-208.
[8] 黄成礼,朱微微.利用时间驱动作业成本法评价住院服务效率[J].卫生经济研究,2009(6):43-45.
[9] 陈艳.从产品成本计算实例看时间驱动作业成本法的优势[J].财会月刊,2011(7):53-55.
[10] 宋喜国,姚丽平,柏鹰,等.基于TDABC的2012版腹膜透析诊疗项目成本测算研究[J].中国卫生经济,2015(11):90-92.
[11] 陈国祝,韩临晓,潘锦涛.时间驱动作业成本法(TDABC)在医院成本核算中的应用[J].中国总会计师,2017(7):110-112.
[12] RAFAEL J V.Activity-Based Costing and Time-Driven Activity-Based Costing for Assessing the Costs of Cancer Prevention,Diagnosis,and Treatment:A Systematic Review of the Literature[J].Value in Health Regional Issues,2018(17):142-147.