从人力成本看成本核算方法一致性问题  

On the Consistency of Cost Accounting Method from the Manpower Cost

作　　者：薛琴[1] 唐晓东[1] 

机构地区：[1]南京医科大学第一附属医院,南京市210029

出　　处：《江苏卫生事业管理》2014年第2期53-55,共3页Jiangsu Health System Management

摘　　要：由于医院成本项目较多且医疗服务具有特殊性,在实际工作中成本分摊成为医院成本核算的难点和重点,成本分摊参数的选择影响成本核算数据的准确性和可靠性,参数一旦选定,在以后的成本期间就保持一致性,随意变更分摊参数将会严重影响成本核算数据的可比性。Because of the number of the hospital cost items and the particularity of medical service, cost allocation has become the key as well as difficulties in cost accounting of hospitals. The selection of cost allocation parameter affects the veracity and reliability of cost accounting data. Once the parameters are selected, they should maintain consistency later on. The optional changes of allocation parameters will seriously affect the comparability of cost accounting data.

关 键 词：一致性 成本 分摊参数 可比性 

分 类 号：R197.32[医药卫生—卫生事业管理]