作业成本法在军队医院诊疗项目成本研究中应用.pdf

摹目军暖土学硕世学位论文作业成本法在翠队医院诊疗项目成本研究中的应用研究生:肖宁导师:鱼敏教授摘要随蒋社会主义市场缀济的逐步完善,军队开展了医疗保障体制改革,提窝了富茭瓣用蓊零平霹藩疗摄务震量及簇疗傣系懿整俸绦漳辘力,健疆之嚣来也带来一些负面效应,在持卡就医过糨中因检查费未纳入改革内容,,因j魄持卡就医中诊疗项圈成本划价阀题也就越来越迫切。目前肖关诊疗项目成本研究很少,利用作北成本法进行诊疗项目成本研究更是鲜见报道。本研究通过分析馋般成本法瓣发生、发展及俸鼹极蠼,根攥霉酞医院黪特点,提出适合翠队医院运用的计算步骤,并分别应用作业成本法和传统成本法对广建军区第163审心医貔特诊辩诊疗顼嚣藏本遴行了诗舅,逶遘院鞍分析,论证了作北成本法的优越性和它所得计算结果的准确性,并认为作业成本法为军队医院经费释鼯提供了依据。/、/经过作业成本核算,说明在该医院的上述诊疗项目中,心电图的军赞补—\o甄占是足够的,同时由于对外医疗收费的定价偏低。导致军费补贴窟际上落到了地方筑人身上,嚣簧邋8超稚彩超的於差远送不是。这一研究缝果为鬈敦邂步增加医疗保障经费的投入,完善经费供应标准,明确医疗经赞开支,保溪专款专震,搜零麸干部、±兵熬嚣痞缣薅泰平努囊佬予嚣家公务员窝城镇、/ 职工的医疗保障水平提供了依据。V j 关键词:律渡成本法军酞医院诊疗颂蟊第镕军菇土学磺击学谯论文 Application of Activity--Based Costing in Medical Treatment Item of Military Hospital Postgraduate XiaoNing Supervisor Department ofMilitary Health Service,the Fourth Military MedicalUniversity Xi’an,710032 Ahstract With thedevelopment ofsocialistic market economy,the army startsthe reformofmedical army--men嘲氆better medicines, andimproves thequality ofmedical treatment serviceand thewhole guarantee capability ofthemedical ,it alsobrings about some negative influences。Since the examination expenses ofmedicaltreatment蛾壤 thecards arenotincluded inthereform。they takeup aShigh %ofthe treatment expenses of thoseexperimental hospitals。Therefore,the problem of costinmedicaltreatment with cardsisbeing imminem,At present research on the coSt inmedicaltreatmentis￡黼。and research inthisfieldby applying the Activity--Based Costing isalsoseldom heard of. By analyzing thefoundation,development andmechanism ofActivity-- BaSedCosting,and according tothe characteristlesofthemilitaryhospitals,this researchputs forward putational steps suitableformilitary thecostof thespecialtreatment department of t63hospital inGuang -2· 第口军嫒土学镬士学缓论文 Zhou with Activity——Based Costing and the Traditional Cost Management approaches contrastive analysis ofthetwo,it thenargues that the former hasadvantages mad