医院成本核算的方法及效果  

Methods and Effects of Hospital Cost Accounting

作　　者：李志锋[1] 师马斌 

机构地区：[1]武警医学院附属医院卫生经济管理科,天津300162 [2]总后华北军用物资采购局财务处,天津300182

出　　处：《解放军医院管理杂志》2009年第3期261-262,共2页Hospital Administration Journal of Chinese People's Liberation Army

摘　　要：武警部队医院成本核算是医院管理的重要环节,实行统一和科学合理的医疗成本核算,全面系统地反映对内、对外医疗成本投入和经济效益情况,有助于提高医院科学管理水平,更好地为广大武警官兵服务。会计核算和工作量补贴核算是医院成本核算的重要组成部分,建立完整的会计核算和工作量补贴核算体系,对医院的发展起到了积极的促进作用。Cost accounting is an important part of hospital management. A unified and scientific medical cost accounting has been applied in the hospital which can reflect the costs and benefits comprehensively and will be helpful to improve the management level of the hospital. In the cost accounting, the accountant accounting and allowance accounting for the workload are the most important parts, perfecting which will promote the development of the hospital.

关 键 词：医院成本 核算方法 

分 类 号：R197.32[医药卫生—卫生事业管理]