بررسی مقایسه‌ای بهای تمام شده فرآیند درمان بیماران گوارش اطفال با استفاده از مدلهای بهایابی بر مبنای فعالیت زمانگرا و سنتی (مورد مطالعه: بیمارستان شهید صدوقی یزد)

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشجوی دکتری گروه حسابداری، دانشگاه ملی تاجیکستان، دوشنبه، تاجیکستان

2 کارشناسی ارشد گروه حسابداری، دانشگاه علم و‌ هنر، یزد، ایران

چکیده

الزامات قانونی وکمک به تصمیم‌گیری مدیریت درمانی، اهمیت استفاده از روش مناسب بهایابی در بیمارستآنهای دولتی را بیش از پیش نمایان ساخته است. پژوهش حاضر از نوع پژوهش‌های کاربردی‌ توسعه‌ای است که به محاسبه بهای تمام شده خدمات ارائه شده به بیماران گوارش اطفال بیمارستان شهید صدوقی یزد در سال 1396 پرداخته است. نتایج پژوهش نشان داد که هزینه‌های سربار و هزینه ظرفیت بلااستفاده سربار به ترتیب 68/44% و 22/10% از کل هزینه‌های فرآیند درمان را به خود اختصاص داده است. ظرفیت عملی بلااستفاده رسته‌های شغلی درگیر در فرآیند درمان شامل پزشک، دستیار، کارورز، پرستار، منشی‌، تکنسین تصویربرداری و آزمایشگاه به ترتیب معادل، 4283، 5134، 7239، 5904، 282، 580 و 440 دقیقه بود. یافته‌های پژوهش ضمن تأیید معنی‌داری بهای تمام شده خدمات ارائه شده به هر دو روش بهایابی نشان داد، سیستم سنتی با نادرست نشان دادن برخی از خدمات ارائه شده به بیماران منجر به تصمیم‌گیری اشتباه مدیریت خواهد شد. همچنین، مدل زمان‌گرا، با استفاده از معادلات زمانی می‌تواند بهای تمام شده خدمات را به‌طور صحیح‌تری، گزارش نماید.

کلیدواژه‌ها


عنوان مقاله [English]

Comparative Examination of the Treatment Costs of Pediatric Digestion Patients Using Time-Driven Activity-Based Costing and Traditional Models (Case Study: Shahid Sadoughi Hospital, Yazd)

نویسندگان [English]

  • Mohammadreza Hajighasemi 1
  • Mahdieh Azhdari 2
1 Department of Economic and Accounting, Tajik National University, Tajikistan
2 Accounting,Science & Art University,yazd,Iran
چکیده [English]

Legislative requirements and helping to make decision in health management, the importance of using the proper costing method in public hospitals has become increasingly evident. The present study is a kind of developmental applied research that has calculated the cost of services in pediatric gastrointestinal ward patients in Shahid Sadoughi Hospital of Yazd in 2017. The results showed that the overhead costs are 44.68% and the overhead idle capacity costs are 10.22% allocated total costs of the treatment process. The practical unused capacity of the relevant career involved in the treatment process are indicated respectively 4283, 5134, 7239, 5904, 282, 580 and 440 minutes, physician, assistant, intern, nurse, secretary, vector illustration technician and laboratory. The findings research by confirming the significant cost of services in these two costing methods, showed that the traditional system would lead to mistakes of management decisions as result of wrong cost indication. Therefore, the time driven model is more accurately reported the cost of services by using time equations.

کلیدواژه‌ها [English]

  • Idle capacity
  • Healthcare
  • Pediatric Gastroenterologist
  • Time-driven activity-based costing
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