医院成本核算中员工角色管理与人力资源成本分摊模式探讨  

Study and Analysis of Staff Role Management and Human Resources Cost-sharing Model in Hospital Cost Accounting

作　　者：汤建凤[1] 王燕[1] 周新燕[1] 

机构地区：[1]江苏省镇江市第一人民医院财务科,江苏镇江212000

出　　处：《中国卫生经济》2011年第9期87-89,共3页Chinese Health Economics

摘　　要：人力资源是医院的战略资源,是医院竞争取胜的关键。在医院全成本构成中,三级医院的人力成本占总成本之比为30%左右,二级及以下医院则更高,是医院成本的重要组成部分,也是成本核算的重点和难点。建立科学合理的人力成本分摊模型是医院成本核算研究的重要内容之一。Human resource is the strategic resource in the hospital and is the key to win in hospital competition.Among the composition of the whole cost of the hospital,human cost of the total cost ratio is about 30% in tertiary hospitals and is more in hospitals at and below the secondary level.So it is not only an important component of hospital cost,but also the emphasis and difficulty in hospital cost accounting.Establishing a scientific and reasonable human resources cost-sharing model is an important content of the study of hospital cost accounting.

关 键 词：成本核算 员工角色 人力成本 分摊模式 

分 类 号：R197.3[医药卫生—卫生事业管理]