公立医院全成本核算的实施  

The Implementation of Overall Cost Accounting in Public Hospitals

作　　者：刘玲霞[1] 张迎建[1] 

机构地区：[1]金陵科技学院商学院,南京市211169

出　　处：《现代医院管理》2010年第4期51-52,共2页Modern Hospital Management

基　　金：南京市医学科技发展项目(KX08032);南京市2010年科技发展指导性计划项目(2010ZD230)

摘　　要：加强全成本核算是公立医院提升管理水平,增强核心竞争力的主要手段。通过全成本核算有利于掌握医院全成本动态,提高医院的经济效益。公立医院应当结合自身的特点,实行分级核算,设置合适的核算科目,逐步归集科室和项目成本,实现全成本核算。Overall cost accounting is a principal means for improving the management in public hospitals and enhancing the core competence,and is also helpful in mastering the overall cost tendency and improving economic effectiveness of the hospital.The public hospitals should practice business accounting at different levels,set up the appropriate courses of business accounting,accumulate gradually departments and item cost to realize the overall accounting.

关 键 词：公立医院 全成本核算 科目设置 费用分配 

分 类 号：R197[医药卫生—卫生事业管理]