[1]夏军.时间驱动作业成本法与RBRVS结合用于医院项目成本核算的研究[J].中国卫生质量管理,2019,26(02):113-116.[doi:10.13912/j.cnki.chqm.2019.26.2.33]
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时间驱动作业成本法与RBRVS结合用于医院项目成本核算的研究
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《中国卫生质量管理》[ISSN:1006-7515/CN:CN 61-1283/R]

卷:
第26卷
期数:
2019年02期
页码:
113-116
栏目:
人力资源与绩效
出版日期:
2019-03-28

文章信息/Info

作者:
夏军
陕西省第二人民医院
关键词:
时间驱动作业成本法以资源为基础的相对价值系数医院项目成本核算
Keywords:
Time Driven Activity-Based Costing Resources Based Relative Value Scale (RBRVS) Hospital Item Cost Accounting
DOI:
10.13912/j.cnki.chqm.2019.26.2.33
摘要:
将时间驱动作业成本法和以资源为基础的相对价值系数(RBRVS)两种方法结合,用于医院医学影像科项目成本核算研究,探索提高医院成本管理效能的新方法。时间驱动作业成本法与RBRVS结合应用,在计算医疗服务项目成本时具有明显优势,适宜在医疗机构开展。但与此同时,也应考虑其适用性与注意事项,以及两种方法的适当并行。
Abstract:
The two methods of time driven activity-based costing and resource based relative value scale (RBRVS) were combined with the cost accounting research of hospital medical imaging project to explore a new method to improve the efficiency of hospital cost management. The time driven activity-based costing method combined with RBRVS had obvious advantages in calculating the cost of medical service items, and was suitable for implementation in medical institutions. However, attention should be paid to its applicability and precautions,and proper paralleling of the two above methods.

参考文献/References:

[1]财政部,卫生部.医院会计制度[S].2010.

更新日期/Last Update: 2019-03-28