医院成本核算的问题和对策  

Problems and Countermeasures of Hospital Cost Accounting

作　　者：万光武[1] 郑新宇[1] 

机构地区：[1]解放军总医院第二附属医院财务科,北京100091

出　　处：《解放军医院管理杂志》2009年第6期562-563,共2页Hospital Administration Journal of Chinese People's Liberation Army

摘　　要：指出当前医院成本核算基础数据不全面、成本设置不准确、责权利结合不够等的问题。提出建立医院网络平台、确定责任中心,将可控制成本设置为责任成本等措施,实现医院资源充分利用,提高工作效率。The article analyzed the main problems of hospital cost accounting, which included incomprehensive basic data, inaccurate cost setting- up, insufficient combination of responsibility, right and benefit. Additionally the following countermeasures were put forward, which included establishing hospital network platform, determining responsibility center, setting -up the controlled cost into responsibility cost and so on. Through these measures, to achieve making full use of hospital＇s resources and improve work efficiency.

关 键 词：医院 成本核算 责任成本 

分 类 号：R197.32[医药卫生—卫生事业管理]