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一、医院成本核算存在的问题目前大部分医院都实行医院、科室的二级核算方式。院级成本核算的主要内容是医院的整体收支情况,核算目的是为了了解医院的总体财务状况;科级的成本核算的主要内容是科室的收支情况,核算目的是进行收入支出配比并以此为依据进行经济分配。医院采用的具体核算方法有全成本法核算、标准成本法核算等方法,也有一小部分医院试
I. Problems with hospital cost accounting At present, most hospitals implement secondary accounting methods for hospitals and departments. The main content of the college-level cost accounting is the overall revenue and expenditure of the hospital. The purpose of the accounting is to understand the overall financial status of the hospital; the main content of the branch-level cost accounting is the revenue and expenditure of the department, and the purpose of the accounting is to match the income and expenditure. Use this as a basis for economic distribution. The specific accounting methods adopted by hospitals include full-cost method accounting, standard cost method accounting, and a small number of hospital tests.