摘要
公立医院面对综合改革的外部政策导向与自身运营要求带来的双重压力,必然要求实施精细化的成本核算与管理。随着智慧医院建设的推广,作业成本法在公立医院便有了更广阔的应用前景。本文以湖南某三甲综合医院为例,在该医院“智慧医院”建设成果的基础上设计了切实可行的作业成本法应用路径,通过比较作业成本法与现行成本法的实施过程与效果,总结作业成本法在公立医院运行中的成效及存在的问题,为作业成本法在公立医院的实操落地提供借鉴与指导。
Facing the dual pressure brought by the external policy orientation of the comprehensive reform and its own operating requirements,public hospitals must require the implementation of refined cost accounting and management.With the promotion of the construction of smart hospitals,the application of activity-based costing in public hospitals has a broader application prospect.This paper takes a third-class comprehensive hospital in Hunan Province as an example,designs a feasible application path of activity-based costing based on the construction achievements of"smart hospital"in the hospital,and summarizes the effectiveness and existing problems of activity-based costing in the operation of public hospitals by comparing the implementation process and effect of activity-based costing and the current costing.It provides reference and guidance for the implementation of activity-based costing in public hospitals.
作者
谭梦琳
刘伟
阳秋林
刘与时
TAN Meng-lin;LIU Wei;YANG Qiu-lin;LIU Yu-shi(The First Affiliated Hospital,University of South China,Hengyang 675299;Nanyue District Finance Bureau,Hengyang 421999;School of Economics Management and Law,University of South China,Hengyang 675299;Central South University of Forestry and Technology,Changsha 410004)
出处
《财务与金融》
2023年第2期59-68,共10页
Accounting and Finance
基金
湖南省财政厅委托项目“智慧医院背景下作业成本法应用研究:以附一医院心电图科为例”(2022HNKJA09)
衡阳市财政局重点委托项目(20210101)。
关键词
公立医院
智慧医院
作业成本法
应用路径
效果
P]ublic Hospital
Smart Hospital
Activity-based Costing
Application Path
Effect
