CAJ | 학술논문

目的：为有效管理控制医院管理费寻求最佳管理模式。方法：针对传统成本法在医院管理费用管理上存在的问题，采用作业成本法确立成本动因，依据成本核算模型开发成本核算系统，完成管理费用的合理归集和科学分摊，从而为医院制定内部控制措施提供准确成本信息和控制路径，并用秩和比法对管理费用的控制效果进行了对比分析。结果：控制医院管理费用作业成本法较传统成本法效果显著。结论：作业成本法是医院成本核算和控制最合理、最有效的方法之一。
목적：위유효관리공제의원관리비심구최가관리모식。방법：침대전통성본법재의원관리비용관리상존재적문제，채용작업성본법학립성본동인，의거성본핵산모형개발성본핵산계통，완성관리비용적합리귀집화과학분탄，종이위의원제정내부공제조시제공준학성본신식화공제로경，병용질화비법대관리비용적공제효과진행료대비분석。결과：공제의원관리비용작업성본법교전통성본법효과현저。결론：작업성본법시의원성본핵산화공제최합리、최유효적방법지일。
Objective: To seek the best management model for effective control of the hospitals ’ administrative cost. Methods:According to the problems in hospital administrative cost based on traditional cost method , activity-based costing method is used to establish cost drivers. According to cost accounting system of cost accounting model development , it creates cost accounting model and completes collation and scientific allocation of the administrative cost. Therefore it provides accurate cost information and control path for the hospitals to establish internal control measures and analyze the control effect of administrative cost by comparing with rank sum ratio (RSR) method. Results: Using activity-based costing to control hospitals’ administrative cost is more remarkable than traditional cost method. Conclusion: The activity-based costing is one of the most reasonable and effective ways for the hospitals ’ cost accounting and control.