一、医院成本核算的对象。医院的成本主要是对计算期的医疗服务,实际消耗和实际价格,按照权责发生制的原则以及成本开支范围和费用划分的规定,正确进行医疗服务成本核算。 1、医疗科室。有两种不同意见:一种按医疗项目或病种计算成本,叫项目法;一种按科室计算成本,叫部门法。由于病种多,同一种病又有轻重程度不同,加上目前管理水平跟不上,实行按项目(即病种)计算成本还有困难,因此,目前多数人主张还是按部门即科室计算成本。如门诊部按门诊人次、住院部按床日计算成本。这样有利于科室加强领导,重视成本核算。随着医疗技术水平的提高,医疗条件的改善,病种治疗科室分工细,成本核算将会更细更科学。 2、辅助科室。如中草药加工房,制剂室、器械修理、汽车运输、食堂等,可根据具体情况分别 First, the object of hospital costing. The cost of the hospital mainly refers to the medical service, actual consumption and actual price in the calculation period, according to the principle of accrual basis and the stipulation of the scope and expense division of the cost and expenditure, and correctly carry out medical service costing. 1, medical department. There are two different opinions: a calculation of the cost of medical projects or diseases, called the project law; a calculation by department costs, called departmental law. Due to the variety of disease, the same disease has different severity, coupled with the current management level can not keep up, the implementation of the project (that is, disease) is still difficult to calculate the cost, therefore, most people advocate that department or department is still calculated costs . Outpatient clinics, such as outpatient visits, inpatient bed costs calculated by bed. This will help departments to strengthen leadership, emphasis on cost accounting. With the improvement of medical technology, the improvement of medical conditions, the division of disease treatment departments and detailed, cost accounting will be more detailed and more scientific. 2, supporting departments. Such as Chinese herbal medicine processing room, preparation room, equipment repair, motor transport, canteen, etc., according to the specific circumstances