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我院从1994年6月开始实行以单科核算为基础的综合目标管理责任制。通过核算增强了广大医务人员的经济意识,积累了医院管理资料,揭示了科室间的劳动。通过实践提示我们,在科室成本核算时需注意以下几个问题: (一)客观地分析成本特性,有效地利用资源,最大限度地提高经济收益 科室成本是指归集、分配到各医疗业务科室的医疗服务过程中消耗的各项费用的总和。一般说来分为变动成本、固定成本和混合成本。每种成本有其内在的独特性,所以在核算过
In June 1994, our institute began to implement an integrated target management responsibility system based on single-level accounting. Through accounting, the economic awareness of medical staff has been enhanced, hospital management materials have been accumulated, and labor among departments has been revealed. Through practice, we are reminded that we should pay attention to the following issues when calculating the cost of a department: (1) Analyze the cost characteristics objectively, effectively use resources, and maximize economic benefits. Section cost refers to collection and distribution to various medical service departments. The sum of the various expenses consumed in the course of medical services. Generally speaking, it is divided into variable cost, fixed cost and mixed cost. Each cost has its inherent uniqueness, so it has been accounted for