对医院全成本核算的探讨  

To Discuss on Complete Costing Accounting of Hospital

作　　者：郭静[1] 沈红[1] 

机构地区：[1]东南大学经济管理学院,南京211189

出　　处：《价值工程》2009年第10期31-36,共6页Value Engineering

摘　　要：在医院现有成本院、科两级核算的基础上,引入全成本核算思想,从医疗项目级别对医院工资成本、医疗消耗和管理费用等全部成本项目进行会计归集,并辅以相关的医院全成本核算的信息系统支持,从而达到降低医院运营成本,改善医院经营管理,提高服务效率和质量的目的。Based on the existing two level costing accounting, this article attempts to introduce complete costing accounting into the hospital-wide cost accounting. It accumulates all the costs from the medical project level, such as hospital wage costs, medical consumption and management costs. Supplemented by relevant hospital information system, hospital can achieve its purpose, such as reducing costs, improving hospital management and raising service efficiency and quality.

关 键 词：全成本核算 作业成本法 成本动因 医院信息系统 

分 类 号：F045.33[经济管理—政治经济学]