中国药房2011，Vol.22Issue(21)：1946-1949,4.
作业成本法在医院调剂服务成本测算中的应用
Application of Activity-based Costing in Cost Accounting of Inpatient Pharmacy Dispensing Service
杨樟卫 1朱梁1
作者信息
- 1. 第二军医大学长海医院药学部,上海市,200433
- 折叠
摘要
Abstract
OBJECTIVE: To measure the item cost of dispensing service of inpatient pharmacy using Activity-Based Costing (ABC).METHODS: According to the ABC method, the total cost of single-item service was calculated through measuring unit-costs among the different methods of dispensing in the model of inpatient pharmacy.Sensitivity analysis was conducted.RESULTS: The costs per medical order dispensed by different ways were: single-dose dispensing was 0.68 yuan, dispensing for ward was 0.31 yuan, prescription dispensing was 1.99 yuan, intravenous admixture was 3.41 yuan.Results of sensitivity analysis showed human cost influenced the total cost of dispensing significantly, compared with the others of fixed assets cost.CONCLUSIONS:The application of the ABC method in dispensing service accounting is feasible, and it distributes the indirect costs scientifically.The unit costs of different dispensing item have significant difference, and it is unscientific to calculate pharmaceutical care fees only by prescription fees or the number of medical order.关键词
调剂服务/作业成本法/成本测算Key words
Dispensing service/ Activity-Based Costing/ Cost accounting分类
医药卫生引用本文复制引用
杨樟卫,朱梁..作业成本法在医院调剂服务成本测算中的应用[J].中国药房,2011,22(21):1946-1949,4.
