公立医院医辅科室成本分摊的优化方案研究——以器械供应室为例  

Study on Cost Allocation Optimization of Medical Auxiliary Departments in Public Hospitals——Taking the Equipment Supply Department as an Example

作　　者：魏妍炘 胡静[1] WEI Yanxin;HU Jing(The First Affiliated Hospital of Wenzhou Medical University,Wenzhou Zhejiang 325000,China)

机构地区：[1]温州医科大学附属第一医院,浙江温州325000

出　　处：《卫生经济研究》2024年第12期65-67,71,共4页

基　　金：2023年温州市级基础性科研经费软科学项目“财务数字化转型背景下公立医院数据中台建设研究”(R2023062)。

摘　　要：成本分摊是公立医院成本核算的核心,其中医辅科室的成本分摊是难点之一。以器械供应室为例,通过完整归集科室全成本、制定多元分摊标准、完善成本分摊信息系统、加强成本分摊结果的应用等,优化医辅科室成本分摊方案,为推进公立医院医辅科室成本精细化管理提供参考。Cost allocation is the core of cost accounting in public hospitals, and cost allocation of medical auxiliary departments is one of the difficulties. Taking the equipment supply department of A Hospital as an example, the cost allocation plan of medical auxiliary departments is optimized through fully collecting the full-cost of the department, using diverse allocation standards, improving the cost allocation process of the information system, and strengthening the application of cost allocation results, so as to provide references for refined cost management of the medical auxiliary departments in public hospitals.

关 键 词：成本分摊 医辅科室 器械供应室 成本归集 

分 类 号：R197.322[医药卫生—卫生事业管理]