Emmett Dennis, Forget Robert
Marshall University, Lewis College of Business, South Charleston, WV 25303, USA.
J Hosp Mark Public Relations. 2005;15(2):79-89. doi: 10.1300/J375v15n02_06.
Healthcare costs are being examined on all fronts. Healthcare accounts for 11% of the gross national product and will continue to rise as the "babyboomers" reach retirement age. While ascertaining costs is important, most research shows that costing methods have not been implemented in hospitals. This study is concerned with the use of costing methods; particularly activity-based cost accounting. A mail survey of CFOs was undertaken to determine the type of cost accounting method they use. In addition, they were asked whether they were aware of activity-based cost accounting and whether they had implemented it or were planning to implement it. Only 71.8% were aware of it and only 4.7% had implemented it. In addition, only 52% of all hospitals report using any cost accounting systems. Education needs to ensure that all healthcare executives are cognizant of activity-based accounting and its importance in determining costs. Only by determining costs can hospitals strive to contain them.
医疗保健成本正受到全方位审视。医疗保健占国民生产总值的11%，并且随着“婴儿潮一代”达到退休年龄，这一比例还将继续上升。虽然确定成本很重要，但大多数研究表明，成本核算方法在医院中尚未得到实施。本研究关注成本核算方法的使用，特别是作业成本法。对首席财务官进行了邮件调查，以确定他们所使用的成本核算方法类型。此外，还询问他们是否了解作业成本法，以及是否已经实施或计划实施该方法。只有71.8%的人了解它，只有4.7%的人已经实施了它。此外，所有医院中只有52%报告使用了任何成本核算系统。教育需要确保所有医疗保健管理人员都了解作业成本法及其在确定成本方面的重要性。只有确定了成本，医院才能努力控制成本。
