科室全成本核算下公立医院责任成本体系研究  

Study on Responsibility Cost System of the Public Hospital Based on Department Total Cost Accounting

作　　者：郭文博[1] 张岚[1] 

机构地区：[1]四川省医学科学院.四川省人民医院,四川成都610072

出　　处：《中国医院管理》2014年第8期44-46,共3页Chinese Hospital Management

摘　　要：在当前科室全成本核算的基础上,建立责任成本体系,能够克服成本管理工作成本责任不明确的现象,对各科室的成本控制起到引导和激励作用,是全成本核算下进行成本控制的有效途径。责任成本体系的构建与实施包括:建立责任成本中心,分解成本责任,明确责任成本目标,组织责任成本核算,实施责任目标成本控制,并根据责任成本落实情况进行考评。Responsibility cost system, based on department total cost accounting, is an effective method to con- trol cost, which can clearify cost responsibility and encourage department to control cost. Generally, there are several important steps to establish responsibility cost and evaluation system= establishing responsibility cost center, resolving cost responsibility, clarifying responsibility cost aim, organizing responsibility cost accounting, implementing responsibility aim cost control, and evaluating performance of responsibility cost implementation.

关 键 词：全成本核算 责任成本 责任中心 

分 类 号：R197.322[医药卫生—卫生事业管理]