本文選題：醫(yī)療項(xiàng)目　切入點(diǎn)：成本核算　出處：《東華大學(xué)》2017年碩士論文

【摘要】：近年來,我國醫(yī)療體制在不斷的深化改革,公立醫(yī)院面臨的競爭壓力也越來越大。受這種情況的影響,醫(yī)院要想獲得發(fā)展就必須要注重對(duì)成本的控制,通過對(duì)資源的合理利用來使其發(fā)揮最大效益。目前,我國公立醫(yī)院在開展成本核算時(shí),采用的仍是較為傳統(tǒng)的方法,主要是由于該方法具有核算過程簡單且易操作的優(yōu)點(diǎn),但其仍有一些不可忽視的缺陷,例如核算結(jié)果不準(zhǔn)確,成本分?jǐn)偛缓侠淼取Ｒ虼藦恼w上看,這種傳統(tǒng)的核算方法已無法與當(dāng)前的社會(huì)發(fā)展?fàn)顟B(tài)相適應(yīng),達(dá)不到醫(yī)院成本管理的要求。公立醫(yī)院在提高自身經(jīng)濟(jì)效益以及社會(huì)效益、提高項(xiàng)目成本透明度以減輕醫(yī)患矛盾的雙重壓力下,對(duì)成本核算的需求也在逐漸增加,尤其體現(xiàn)在一些大型檢查項(xiàng)目上。本文通過對(duì)醫(yī)療項(xiàng)目成本核算文獻(xiàn)的收集與整理,同時(shí)開展實(shí)地調(diào)研與對(duì)比分析,對(duì)本文的研究對(duì)象—ZJ醫(yī)院的醫(yī)療項(xiàng)目成本核算現(xiàn)狀以及改進(jìn)需求進(jìn)行分析,并引入作業(yè)成本法。通過揭示傳統(tǒng)成本核算與管理存在的問題并分析原因,將zj醫(yī)院的ct室作為研究對(duì)象,設(shè)計(jì)了一套較為合理的應(yīng)用作業(yè)成本法的流程,并對(duì)其進(jìn)行了詳細(xì)的核算分析。最后通過比較zj醫(yī)院ct室成本項(xiàng)目的傳統(tǒng)成本核算和作業(yè)成本核算的差異,得出作業(yè)成本管理能夠更好地滿足醫(yī)院、患者以及國家相關(guān)部門對(duì)成本需求的精細(xì)化的成本核算要求。最后,提出了應(yīng)用作業(yè)成本法的重心及保障措施。本文通過運(yùn)用傳統(tǒng)成本法和作業(yè)成本法這兩種成本方法對(duì)ct室的項(xiàng)目成本進(jìn)行核算,所得出的結(jié)論為:1、由于傳統(tǒng)的方法較為簡單,因此所核算出的結(jié)果與真實(shí)情況存在差異,從而會(huì)對(duì)醫(yī)療項(xiàng)目成本的真實(shí)性造成影響。2、作業(yè)成本法能夠從客觀的角度去記錄與核算信息,其導(dǎo)致最終結(jié)果產(chǎn)生差異的原因主要是在作業(yè)的劃分和資源動(dòng)因的選擇上,從而對(duì)總成本庫不會(huì)造成人為影響。因此,采用作業(yè)成本法進(jìn)行核算可以對(duì)最終的核算結(jié)果予以保障,有利于管理者更好的開展工作,進(jìn)行重要作業(yè)、增值作業(yè)以及醫(yī)院之間作業(yè)的橫向?qū)Ρ取?、應(yīng)用作業(yè)成本法核算醫(yī)院醫(yī)療項(xiàng)目成本更符合我國目前醫(yī)療市場的發(fā)展要求,能夠在很大程度上提升整體的管理水平,同時(shí)也能夠幫助提高其經(jīng)營效率和市場競爭力。
[Abstract]:In recent years, the medical system of our country is continuously deepening the reform, the competition pressure that the public hospital faces is also increasing. Under the influence of this kind of situation, if the hospital wants to obtain the development, it must pay attention to the control of the cost. At present, the public hospitals in our country still adopt a more traditional method when carrying out cost accounting, mainly because this method has the advantages of simple accounting process and easy operation. However, there are still some shortcomings that can not be ignored, such as inaccurate accounting results, unreasonable cost allocation, etc. Therefore, this traditional accounting method can no longer be adapted to the current state of social development. Under the double pressure of improving the economic and social benefits of public hospitals and increasing the transparency of project costs in order to alleviate the contradiction between doctors and patients, the demand for cost accounting is gradually increasing. Especially in some large-scale inspection projects. This article through the collection and collation of medical project cost accounting documents, at the same time carry out field research and comparative analysis, This paper analyzes the current situation and improvement demand of medical project cost accounting in the hospital of -ZJ, and introduces activity-based costing method. By revealing the problems existing in traditional cost accounting and management and analyzing the reasons, Taking the ct room of ZJ hospital as the research object, a set of reasonable process of applying activity-based costing is designed. Finally, by comparing the differences between traditional cost accounting and activity cost accounting of cost items in ct room of ZJ hospital, it is concluded that activity-based cost management can better meet the needs of hospitals. The detailed cost accounting requirements of patients and relevant departments of the country. Finally, This paper puts forward the center of gravity and the safeguard measures of applying activity-based costing. This paper uses the traditional costing method and activity-based costing method to calculate the project cost of the ct room. The conclusion is: 1, because the traditional method is relatively simple. Therefore, there are differences between the calculated results and the real situation, which will have an impact on the authenticity of the medical project cost. Activity-based costing method can record and calculate information from an objective point of view. The difference in the final result is mainly due to the division of activities and the choice of resource drivers, so that there will be no artificial impact on the total cost base. Activity-Based costing (ABC) can guarantee the final accounting results, which is helpful for managers to carry out their work better and carry out important activities. Value-added activities and horizontal comparison between hospitals. 3. The application of activity-based costing method to calculate the cost of hospital medical projects is more in line with the development requirements of the current medical market in China, and can greatly improve the overall management level. At the same time, it can also help improve its operational efficiency and market competitiveness.
【學(xué)位授予單位】：東華大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：R197.322

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