在医疗服务项目中,人力资源成本会计中的分类点成本方法在医疗服务项目中
Yingqi Li1, Siyuan Liang2, Kui Qin3
1Health Care Operation Management Research Center, Shanghai National Accounting Institute, Shanghai, China.
新的项目化点成本 (IPC) 方法为医疗服务中人力资源成本会计提供了一种简洁而实用的方法. 这种方法提高了医疗保健财务管理的准确性和成本效益.
科学领域:
- 医疗保健服务研究 医疗服务研究
- 医学经济学 医学经济学
- 医疗保健管理的管理
背景情况:
- 医疗服务的准确成本会计是疾病和诊断相关群体 (DRG) 成本会计的基础.
- 人力资源是医疗服务项目的重要和复杂的成本组成部分,这带来了会计方面的挑战.
研究的目的:
- 在医疗服务项目中引入和评估人力资源成本会计的项目化点成本 (IPC) 方法.
- 用医院牙科部门的案例研究来展示IPC方法的实际应用.
主要方法:
- 介绍了以资源为基础的相对价值量表 (RBRVS) 理论为基础的分类点成本 (IPC) 方法.
- 在IPC框架内定义了"点"和"流程步骤"的关键概念.
- 通过一个受影响的牙提取案例研究来说明实施.
主要成果:
- 对比分析表明IPC方法简洁,实用,可操作.
- IPC 方法与成本效益原则保持一致.
- 它比传统的基于活动的成本计算和时间估计成本计算方法有所改进.
结论:
- IPC方法为改善医疗保健中人力资源成本会计提供了一个可行的解决方案.
- 促进IPC采用策略包括利用信息技术,增强设计和标准化流程.
- 有效实施可以提高医疗成本会计的整体准确性和效率.
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