| 引用本文：陈仁友,尹爱田,康殿民.基于作业成本法测算艾滋病防治成本的探讨[J].中国卫生政策研究,2011,4(6):51-55 |
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| 基于作业成本法测算艾滋病防治成本的探讨 |
| 投稿时间：2011-03-15 修订日期：2011-05-10 PDF全文浏览 HTML全文浏览 |
| 陈仁友1, 尹爱田2, 康殿民3 |
| 1.山东大学卫生管理与政策研究中心,山东省疾病预防控制中心;2.山东大学卫生管理与政策研究中心;3.山东省疾病预防控制中心 |
| 摘要:成本估计是艾滋病防治费用测算的主要内容。传统艾滋病防治成本测算方法存在测算内容不全面，测算结果不太符合实际，不利于控制艾滋病防治费用等不足。本文介绍了运用作业成本法测算艾滋病防治成本的优势，如可以促使艾滋病防治成本测算更加合理，提高艾滋病防治工作效率，控制不合理的艾滋病防治费用支出以及提供艾滋病防治管理决策信息等；阐述了实施该方法具备良好的硬件设备和实践基础；列举了作业成本法测算艾滋病防治成本四个基本步骤：作业分析，归集成本，成本或资源分配到各个作业中心的成本库，作业中心的成本分配到服务项目。目的在于测算合理的艾滋病防治工作成本，为测算艾滋病防治工作费用和控制成本，提高资金使用效益服务。 |
| 关键词:艾滋病 作业成本法 成本测算 |
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| Discussion on the cost of HIV and AIDS prevention and treatment using an activity based costing model |
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| Abstract:Cost estimation is an important work in measurement of HIV and AIDS prevention and treatment expense. Traditional method of cost estimation has lots of shortcomings, such as incomplete estimation contents, inconsistency between result and reality and failure to control cost. The paper analyzes advantages of activity based costing (ABC) which include more accurate costing of products, improving the effectiveness of work, facilitating elimination of waste and providing information for decision making of HIV and AIDS. Meanwhile, the pre requisites for ABC to be used in HIV and AIDS prevention and treatment cost measurement are excellent hardware equipments and practice. This article briefly introduces the four steps of Activity based costing: (1) Analysis of activities. (2) Cost data gathering. (3) Assign costs(resources) to cost pool. (4) Assign activity costs to programme. The paper aims to acquire precise cost which can be employed to estimate cost, control project cost and increase efficient use of capital in HIV and AIDS prevention and treatment. |
| Key words:HIV and AIDS Activity based costing Cost measurement |
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