“全院一张床”模式下科室成本核算的创新做法  

nnovative Practices of Departmental Cost Accounting under the"Overall Arrangement of All Hospital Beds"Mode

作　　者：曾春来 吴月红[1] 李晶辉 楼诗倩 李汉阳 洪晓庆 ZENG Chunlai;WU Yuehong;LI Jinghui;LOU Shiqian;LI Hanyang;HONG Xiaoqing(Lishui People's Hospital,Lishui Zhejiang 323000,China;不详)

机构地区：[1]丽水市人民医院,浙江丽水323000 [2]联众智慧科技股份有限公司,浙江杭州310000

出　　处：《卫生经济研究》2024年第6期78-81,共4页

基　　金：国家公立医院改革与高质量发展示范项目“医院运营管理:公立医院基于全成本核算的精益运营管理系统建设研究”(2023-3);浙江省医院协会2023年浙江省医院可持续发展扬子江研究项目课题“‘一院多区’运行模式下,公立医院全成本核算体系构建”(2023ZHA-YZJ230);中国医药会计学会2024年度课题“多院区成本管理优化实践研究”(YKXKTXM2024013-4)。

摘　　要：“全院一张床”模式打破了医院各科室之间固定床位的壁垒,但同时也模糊了传统科室的边界,对科室成本核算提出了新的挑战。对此,可设置学科医生组和病区护理组两个不同维度的科室成本核算对象,分别进行收入确认、成本归集与分摊,最后进行医护成本双向交互分摊,同时核算学科医生组和病区护理组两个维度的科室成本,进而满足绩效考核、优化资源配置等方面的管理需求。The"overall arrangement of all hospital beds"model breaks the barriers of fixed beds between hospital departments,but it also blurs the boundaries of traditional departments,which brings new challenges to departmental cost accounting.In this regard,two different dimensions of departmental cost accounting objects should be set up for the disciplinary doctor group and ward nursing group.These two groups are responsible for revenue recognition,cost collection and allocation,and finally,two-way interactive allocation of medical and nursing costs.The departmental costs of the two groups should also be accounted for at the same time.This approach can meet management needs of performance evaluation and optimizing resource allocation.

关 键 词：全院一张床 床位管理模式 科室成本核算 双向交互分摊 

分 类 号：R197.32[医药卫生—卫生事业管理]