基于估时作业成本法的医院全成本核算研究

摘要

随着医疗卫生体制改革的不断进行，医院规模不断扩大，服务项目日益增多，传统的成本核算方法不能提供准确信息，无法进行事前控制，也难以为绩效奖励提供有效的信息。另一方面，医院内部的直接成本在总成本中所占比例较小，医疗服务流程相对固定，使得估时作业成本法能够适应医院成本核算的要求。该方法通过归集与分配成本数据，确定核算单元，计算出单元的全成本；再以时间作为成本动因，把科室全成本分摊到各个医疗服务成本对象上。%With the deepening of medical and health system, the scale of hospital has expanded continuously, and the medical services are increasing.The traditional cost accounting methods cannot provide accurate information, are also difficult to control in advance, and cannot pro-vide effective information.On the other hand, direct cost accounts a few of the total costs, and each medical service process is relatively fixed. Those all make time driven activity based costing meet the requirement of hospital cost accounting.Time driven activity based costing collects and distributes cost data, confirms accounting unit, and calculates the total cost of each accounting unit.And then it identifies time as cost drivers, and allocates the total cost to each medical service cost object.