基于资源消耗会计的医院内部服务成本核算--以消毒供应中心为例  

Hospital Internal Service Cost Accounting Based on Resource Consumption Accounting--Take the Central Supply Service Department as an Example

作　　者：毛宇辉 MAO Yu-hui(Affiliated Hospital of Xuzhou Medical University,Xuzhou Jiangsu 221006,China)

机构地区：[1]徐州医科大学附属医院,江苏徐州221006

出　　处：《卫生经济研究》2021年第5期58-62,共5页

摘　　要：以样本医院消毒供应中心为例,总结作业成本法的核算流程及局限性,探讨基于资源消耗会计的医院成本核算方法。资源消耗会计以资源为基础进行成本归集与核算,并在分配过程中始终保持变动成本与固定成本的区分,成本计算结果更贴近实际情况,在开展闲置/剩余生产能力分析、外购/自制决策、成本波动分析等方面具有显著优势。Taking the central supply service department of sample hospital as an example,summarizes the accounting process and limitation of activity-based costing,and discusses the hospital cost accounting method based on resource consumption accounting.Resource consumption accounting is resource-based for cost collection and accounting,and always maintains the distinction between variable costs and fixed costs in the process of allocation,which makes the result of cost calculation is more closer to the actual situation,and has significant advantages in carrying out idle/surplus production capacity analysis,outsourcing/self-made decision-making,cost fluctuation analysis and so on.

关 键 词：资源消耗会计 消毒供应中心 内部服务价格 成本核算 

分 类 号：R197.32[医药卫生—卫生事业管理]