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医疗成本特性分析,就是研究在医疗服务过程中费用支出工作量之间比例关系进行的一种成本分析方法。最近,我们对某地区的两所县级综合性医院1986年度的医疗成本进行核算,并对结果试按成本特性分类加以比较。现介绍如下。
The medical cost characteristic analysis is a cost analysis method that studies the proportional relationship between the expenditure expenditures during the medical service process. Recently, we have calculated the medical cost of the two county-level general hospitals in a certain area in 1986, and compared the results to the cost characteristics. The introduction is as follows.