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实行院、科、个人三级成本核算是医院经营管理的灵魂,是实现“优质、高效、低耗、便捷”的管理目标,走内涵发展科学治院的必由之路,是最终达到“收费合理,质量优良”的有力保证。1 成本核算的内容及方法1.1 成本费用的构成 科室(包括个人)在医疗活动中消耗的料、工、费组成科室医疗项目成本。凡是进入成本的医疗支出项目,皆为科室成本核算项目。分为三种类型:一是变动成本;维修材料费、浆洗费、消毒费、卫生材料及药品消耗费、办公用品
The implementation of the three-level cost accounting of hospitals, departments, and individuals is the soul of hospital operation and management, and it is the management goal of “high quality, high efficiency, low consumption, and convenient”. It is the only way for the development of scientific management of connotation. It is ultimately to achieve “reasonable charging, quality. Excellent "strong guarantee. 1 Contents and Methods of Cost Accounting 1.1 Composition of Costs Costs, labor, and expenses consumed by departments (including individuals) in medical activities constitute the cost of departmental medical projects. All medical expenditure items that enter costs are all cost accounting items for the department. Divided into three types: First, variable costs; maintenance materials, pulp washing, disinfection, sanitary materials and drug consumption, office supplies