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一、医疗单位的成本核算有别于企业（一）产品订价区别：目前我国工业企业的产品订价基本上都是采用“完全成本加成定价法”，它是以产品完全成本作为定价基础，再加上目标利润作为加成部分，共同构成产品销售价格。而医疗卫生价格大部分都是国家统一制定的。目前实行的收费标
First, the medical unit’s cost accounting is different from the company’s (1) product pricing difference: At present, China’s industrial enterprise product pricing is basically the use of “complete cost plus pricing method”, which is based on the full cost of the product as a pricing basis Together with target profit as an addition, they together constitute the product sales price. The medical and health prices are mostly set by the country. Current charging standards