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目的:探索基于作业成本法的手术项目成本核算路径并分析其可行性。方法:应用作业成本法,对手术项目的术前准备、术中操作、术后监护等全过程进行跟踪记录,梳理核算流程,计算项目成本,分析该方法的应用情况。结果:笔者经过约一周采集数据、跟踪采访,最终分摊计算得到“阑尾切除术”项目成本为1 154.65元,通过医院财务处、价格管理处等相关专家论证,得出此成本比较准确,符合实际情况。结论:应用作业成本法核算手术项目成本是可行的,且核算结果能提供较为准确的成本信息,有利于医院未来手术项目成本核算与管理的发展,但人力物力耗费大,建议信息水平较高的医院使用。
Objective: To explore the costing path of surgical items based on ABC and to analyze its feasibility. Methods: The operating cost method was used to track and record the whole process of preoperative preparation, intraoperative operation and postoperative monitoring of the surgical items. The paper also reviewed the accounting process, calculated the project cost and analyzed the application of the method. Results: After about a week of collecting data and tracking interviews, the author finally calculated and calculated the cost of “appendectomy” project to be 1 154.65 yuan. Through the relevant experts’ arguments such as the hospital’s finance department and the price management department, it concludes that the cost is relatively accurate, In line with the actual situation. CONCLUSION: It is feasible to calculate the cost of surgical items by ABC method. And the results of calculation can provide more accurate cost information, which is good for the cost accounting and management of future surgical items in hospitals. However, the cost of manpower and material resources is high, and the recommended information level is high Hospital use.