| 引用本文: |
尼燕,廖钧,肖谦,等.参数分配法DIP成本核算在公立医院精益运营管理中的应用探索[J].中国卫生经济,2023,42(10):60-64,70.[点击复制] |
Ni Yan,Liao Jun,Xiao Qian,et al.The Exploration of DIP Cost Accounting in Hospital Lean Operation Management Based on Parameter Allocation Method[J].CHINESE HEALTH ECONOMICS,2023,42(10):60-64,70.[点击复制] |
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| 参数分配法DIP成本核算在公立医院精益运营管理中的应用探索 |
| 尼燕,廖钧,肖谦,陈剑明,秦永方,何美莲,刘杰,程娟 |
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| (南方医科大学深圳医院 广东 深圳 518000;深圳市第二人民医院 广东 深圳 518000;北京誉方医院管理中心 北京 100000) |
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| 摘要: |
| DIP支付方式改革，倒逼医院核算DIP成本账和盈亏账，赋能医院精益运营管理。文章基于参数分配法DIP成本核算，采取“分步法”实现“制造成本法与完全成本法”一体化，拓展 DIP“盈亏”核算与分析在精益运用管理中的应用， 侧重对内服务的同时也满足对外报告的需求，充分体现业财融合，助推医院高质量发展。 |
| 关键词: 公立医院 DIP 成本核算 参数分配法 业财融合 精益运营管理 |
| DOI： |
| 投稿时间：2023-08-28 |
| 基金项目: |
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| The Exploration of DIP Cost Accounting in Hospital Lean Operation Management Based on Parameter Allocation Method |
| Ni Yan,Liao Jun,Xiao Qian,Chen Jianming,Qin Yongfang,He Meilian,Liu Jie,Cheng Juan |
| (Shenzhen Hospital of Southern Medical University, Shenzhen, Guangzhou, 518000 , China) |
| Abstract: |
| DIP payment reform forces hospitals to calculate DIP cost accounts and profit and loss accounts, and empowers hospi- tals to operate and manage in a lean manner. Exploring the integration of manufacturing cost method and full cost method based on the parameter allocation method, DIP cost accounting method, step-by-step method, expand DIP “profit and loss” accounting and analysis in lean application management, focusing on internal services while also meeting external reporting needs, fully reflect the business and financial integration, promote the development of high-quality hospitals. |
| Key words: public hospital DIP cost accounting parameter allocation method industry finance integration lean operation manage- ment |