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一、准成本核算综合目标管理内容及方法 1.成本项目的确定 根据口腔专科医院高技术、高消耗、高劳务、低收费的特点及在医疗价格尚未理顺的情况下,口腔专科医院用药量少,缺乏大型检查治疗设备,收入主要依靠门诊治疗,而门诊治疗的成本主要集中在材料消耗、椅位等方面,结合我院实际情况确定将卫生材料费、消毒费、办公用品、水电气费、椅位费(综合治疗费)纳入成本,同时将科室的人员工资纳入成本,改变了计划经济给人们造成的“工资国家发,干活凭良心”的观念,提高了人们关心医院、关心科室发展的责任感。 2.科室收入项目 凡是科室直接性的劳务收入如治疗费、手术费等,按100％计入,对他科劳动收入如放射科、检验科等按一定比例计入。 3.综合考核项目 在进行科室的收支核算时对其他方面实施综合考核。主要包括以下几方面:
First, the quasi-cost accounting integrated target management content and methods 1. Determine the cost of the project according to the specialty of oral hospitals high-tech, high consumption, high labor, low fees and in the medical price has not been rationalized, the oral specialty hospital drug dosage The lack of large-scale inspection and treatment equipment mainly depends on outpatient treatment. The cost of outpatient treatment is mainly concentrated on material consumption, chair position, etc., and the cost of sanitary materials, disinfection fees, office supplies, and water and electricity are determined according to the actual conditions of our hospital. The chairperson’s fee (comprehensive treatment fee) is included in the cost, and at the same time, the staff salary of the department is included in the cost, which changes the concept of “payroll country development and work conscience” caused by the planned economy, and raises people’s interest in hospitals and care departments. Development responsibility. 2. Departmental Income Projects All labor income that is directly related to the department, such as treatment fees and surgical expenses, shall be calculated as 100%, and the labor income of other departments such as radiology department and laboratory department shall be calculated according to a certain percentage. 3.Comprehensive assessment project When carrying out accounting of revenue and expenditure of the department, comprehensive assessment of other aspects shall be carried out. It mainly includes the following aspects: