浅谈医院全成本核算最小核算单元的划分  

Discussion on the minimum accounting unit division of the hospital cost accounting

作　　者：刘绍明[1] 张云宏[1] 陆灿明[1] 李梅[1] 

机构地区：[1]兰州军区乌鲁木齐总医院,新疆乌鲁木齐830000

出　　处：《中国医学装备》2013年第6期66-67,共2页China Medical Equipment

摘　　要：目的:探讨医院全成本核算最小核算单元的划分。方法:按重要性、统一性、规范性、稳定性原则划分最小核算单元。采取经营分析、保本分析、差异分析、趋势分析和效益分析的方法在同一专科下进行不同医疗组的比较,从而找出最好的划分方法。结果:划分最小核算单元对加强成本控制、利润考核、明确责、权、利,实现公平竞争有着重要的现实意义。结论:新的核算单元的确定,能够为医院最终落实经营目标,实现目标管理奠定坚实基础。Objective： Discussion on the minimum accounting unit division of the hospital cost accounting. Methods： The minimum accounting unit of the hospital cost accounting is divided by importance of unity, normative, stability principle. The best solution was confirmed by taking analysis on business, capital preservation, variance, trend and cost-benefit and comparing among different groups. Results： Divided smallest accounting unit has important practical significance to strengthen cost control, profit check, clear responsibilities, rights and interests and fair competition. Conclusion： The hospital can implement business objectives and realize management goals by using the new accounting unit.

关 键 词：全成本核算 最小核算单元划分 目标管理 

分 类 号：R197.3[医药卫生—卫生事业管理]