Construction and application of a two-level hierarchical cost accounting model of medical service items based on time-driven activity based costing
10.3760/cma.j.cn111325-20200124-00058
- VernacularTitle:基于估时作业成本法的医疗服务项目二级分层成本核算模型构建及应用
- Author:
Yaojun ZHAO
1
;
Jianjun LI
;
Miaojun LI
;
Jingfang ZHANG
Author Information
1. 华中阜外医院（郑州大学华中阜外医院）运营管理部，郑州 451464
- From:
Chinese Journal of Hospital Administration
2020;36(8):682-686
- CountryChina
- Language:Chinese
-
Abstract:
Time-driven activity based costing is embraced in the healthcare sector for its correction of inherent defects of activity-based accounting. The authors constructed a two-level hierarchical cost accounting model for medical service items based on the time-driven ABC. The first-level hierarchical cost is calculated down to the department level in line with cost management regulations of the hospital financial system, while the second-level cost allocation is based on " time" as the basic sharing criterion, which is collected and assigned to specific medical service items with the activity content and process as carriers. The standard cost and actual cost of comparable medical service projects are calculated respectively by means of introducing the concept of socially necessary labor-time, which provides a scientific and feasible management method for evaluating the performance of medical service items.
