疗养院科级成本核算子系统的优化研究  

Study on Optimization Subsystem of Cost Accounting in Sanatorium Branch

作　　者：苏国同[1] 马琳[1] 张明月[1] 吴铁夫[1] 

机构地区：[1]南京军区杭州疗养院,杭州310007

出　　处：《医疗卫生装备》2009年第5期58-59,62,共3页Chinese Medical Equipment Journal

基　　金：南京军区医学科研基金(编号:07M106)

摘　　要：目的:解决疗养院无法套用医院科级成本核算系统来管理科级成本的问题。方法:通过提取原始数据本地化、采集核算单元收支定义灵活化、设置二级核算比例方法合理化来对系统进行优化。结果:使疗养院科级成本核算管理得到根本性的变革,为疗养院创造更高的效益。结论:针对疗养院的经济业务、信息系统、成本核算方法等不同于医院的特殊情况,该系统在设计与实现方法上进行了优化研究,并在实施与运行期间取得了较好的效果。Objective To solve the problem of hospital Bureau class cost accounting system to manage the Branch class cost. Methods The system was optimized by extracting the raw data of localization, collecting income and expenditure account of flexible specialization, and setting subclass accounting ratio ways of rationalization. Results The optimization subsystem has been a fundamental change in cost accounting management and creates more effective. Conclusion According to the special requirement of sanatorium financial process, information system and cost accounting ways, the new system can be optimized in design and implementation method and achieve better effects during the implementation and operation.

关 键 词：军队疗养院 信息系统 科级成本核算 

分 类 号：TP319[自动化与计算机技术—计算机软件与理论]