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医院科室成本核算如何与会计核算融为一体,成为规范的成本核算流程,是医院成本会计所要解决的问题。我院在卫生部成本测算试点的基础上尝试进行了医院科室成本会计“明细分科账户”核算工作。试行以来,效果很好,其核算与会计核算同步、同额。保证了科室成本报告的真实性和正确性。
How to integrate the cost accounting of hospital departments with accounting and become a standardized cost accounting process is the problem that hospital cost accounting must solve. On the basis of the pilot project for the cost estimation of the Ministry of Health, the hospital tried to perform the accounting of the “subdivision subdivision account” of the hospital department cost accounting. Since the trial, the effect has been very good. Its accounting and accounting have been synchronized and the same amount. Ensure the authenticity and correctness of the department’s cost report.