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当前我国大部分医院仍停留在部分成本核算的水平上,只对临床、医技等一线科室进行了成本核算。医院成本核算应为一种全过程、全方位的成本核算。把医疗过程中的全部资金耗费计算进去,以会计核算的数据为基础,按成本核算对象归集分配各项费用组织成本核算,保证成本核算结果和会计核算结果的一致。将医院的全成本按照一定的原则和方法逐级逐项的最终分摊到直接医疗科室。而完成整个医院的全成本分摊工作。
At present, most hospitals in our country still remain at the level of partial cost accounting and only conduct costing on first-line departments such as clinical and medical technologies. Hospital cost accounting should be a whole process, a full range of cost accounting. The medical treatment of the full cost of funds included in the accounting data to the basis of the cost of the object to collect and distribute the cost of organizing the cost of accounting to ensure that the results of costing and accounting results consistent. The hospital’s full cost in accordance with certain principles and methods of final stage-by-stage distribution to direct medical departments. Complete the entire cost-sharing of the hospital.