بکارگیری هزینه‌یابی بر مبنای فعالیت زمان‌گرا در بخش آی‌سی‌یو بیمارستان شریعتی استان اصفهان

نوع مقاله: مقاله پژوهشی

نویسندگان

1 استادیار حسابداری دانشگاه اصفهان

2 دانشیار حسابداری دانشگاه تهران

3 کارشناسی ارشد حسابداری از دانشگاه آزاد اسلامی واحد علوم و تحقیقات اصفهان

چکیده

مقدمه: به دلیل تعیین درآمد ارائه خدمات براساس تعرفه، عامل هزینه‌ها و نحوه تخصیص آن‌ تنها متغیر در اختیار مدیران بیمارستان‌ها است. در این پژوهش با در نظر گرفتن محدودیت‌های نظام هزینه‌یابی بر مبنای فعالیت، از الگوی هزینه‌یابی برمبنای فعالیت زمان‌گرا در بیمارستان استفاده شد.
روش پژوهش: روش هزینه‌یابی برمبنای فعالیت زمان‌گرا برای محاسبه بهای تمام شده شب تخت، به طریق موردکاوی و برای بخش آی‌سی‌یو بیمارستان شریعتی اصفهان در سال 1391 انجام شد. به منظور گردآوری داده‌ها به بررسی اسناد و مدارک حسابداری پرداخته شد و برای تعیین مبنای منطقی تسهیم هزینه‌ها از مصاحبه و مشاهده مستقیم استفاده شد.
یافته‌ها: یافته‌های پژوهش بیانگر تفاوت بین بهای تمام شده شب تخت بر اساس نرخ تعرفه دولتی و بهای تمام‌شده آن برمبنای روش هزینه‌یابی برمبنای فعالیت زمان‌گرا بود و استفاده از نرخ تعرفه دولتی منجر به کم‌تر از واقع نشان‌دادن بهای تمام شده شب تخت شده است. هم‌چنین، نشان‌دهنده وجود ظرفیت بلااستفاده در این بخش است.
نتیجه‌گیری: براساس یافته‌های پژوهش حاضر، بیمارستان‌ها و مراکز درمانی سراسر کشور می‌توانند با استفاده از روش هزینه‌یابی برمبنای فعالیت زمان‌گرا به هزینه‌های واقعی و صحیح دست یابند تا افزون بر جلوگیری از زیان‌های حاصل از هزینه‌یابی اشتباه با دست‌یافتن به ظرفیت بلااستفاده و استفاده از آن‌ به کاهش هزینه‌ها و کارایی بیشتری دست یابند.

کلیدواژه‌ها


عنوان مقاله [English]

Applying Time-Driven Activity-Based Costing in the ICU Ward of Shariati Hospital of Isfahan Province

نویسندگان [English]

  • A. Khani 1
  • S. Mehrani 2
  • E. Ghane 3
1 Assistant Professor, Department of Accounting, Isfahan University
2 Associate Professor, Department of Accounting, Tehran University
3 M. A. in Accounting, Islamic Azad University of Science & Research Branch, Isfahan
چکیده [English]

Introduction: Since determining the revenues of services is based on tarrif, the factor of costs and their method of allocation are the only accessible variable to the hospital managers. In this study, with respect to the limitations of the Activity-Based Costing System, the method of Time-Driven Activity-Based Costing has been used in the hospital.
Methods: Time-Driven Activity-Based Costing method was conducted in order to calculate the cost of inpatient bed at night in the ICU ward of Shariati Hospital in 2011 as a case study. The data were collected in order to investigate the accounting documents; interview and direct observation were used to determine the rational basis of sharing costs.
Results: The results of the research stated that there is a significant difference between the cost of inpatient bed at night based on the government tariff rate and the cost of Time-Driven Activity-Based Costing; also, applying the government tariff rate causes the cost of inpatient bed at night to illustrate a lesser reality. Moreover, this indicates the presence of an unused capacity in this sector.
Conclusion: Based on the findings of this research, hospitals and medical centers across the country can reach the correct and more real costs by using Time-Driven Activity-Based Costing  so that besides avoiding the resulted losses driven from incorrect costing led to an unused capacity,

کلیدواژه‌ها [English]

  • Costing
  • Time-Driven Activity-Based Costing
  • Rate Cost of Capacity
  • Efficiency
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