科室成本核算探讨  

Discussion On The Cost Accounting of Department

作　　者：徐嘉玲[1] 黄丽萍[1] 蒋大宏 张捷 蒋幼君 王军 石应康[1] 王一平[1] 

机构地区：[1]华西医科大学第一附属医院,成都市610041

出　　处：《中华医院管理杂志》1996年第1期18-21,共4页Chinese Journal of Hospital Administration

摘　　要：在进行科室成本核算时,根据科室项目成本费用即变动成本、固定成本、混合成本,及科室收入来测算各科室效益,同时注意各科室的不同特点,采用相应倾斜政策。实行科室成本核算后,发现卫生资源利用效能提高、业务收入结构更合理、病人总费用下降。通过案例分析,得知影响效益高低的主要因素是工作效益和收费政策。以此提示卫生政策制定、收费标准、内部经营管理必须依据成本核算,这样才能使医院真正取得好的社会、经济效益。At first,the author defines the cost of department including the variable cost,fixed cost and mixed cost,then estimates the benefit of the department by its cost and income besides more concerning on the different characters of various departments.Through the cost accounting,We find the health resources have been used more effectively,the structure of the income has been more rational and total expenses have been decreased.The result displays that the mainly factors influencing the benefit,with a case analysis,are working effect and the policy about collecting fees.At last the author shows the policy about collecting fees,the standard of fees and the management must according to the cost accounting,thus can improve the benefit of the department

关 键 词：成本核算 科室 医院经营 

分 类 号：R197.322[医药卫生—卫生事业管理]