医疗设备折旧管理  

The management of medical equipment depreciation

作　　者：王恒地[1] 李增友[1] 

机构地区：[1]河北省职工医学院附属医院医疗设备处,保定071000

出　　处：《中国医学装备》2004年第3期6-8,共3页China Medical Equipment

摘　　要：医疗设备折旧管理是医疗设备管理的一个重要组成部分 ,同时也是医院加强经济目标管理 ,保证医院实现最佳效益的一种主要手段。本文将讨论医疗设备折旧费用的提取各种方法 。The management of medical equipment depreciation is an important part of medical equipment management,and it's also the main way to improve the hospital financial administer and ensure the hospital to get the best economic benefits.Here we elaborated the methods about how to gain the medical equipment Depreciation expense and the disadvantage of the current costing system of medical equipment depreciation in our hospital and the countermeasures against it.

关 键 词：折旧管理 医疗设备折旧 医疗设备管理 经济目标管理 相应对策 核算方式 医院 

分 类 号：R197.39[医药卫生—卫生事业管理] R197.32[医药卫生—公共卫生与预防医学]