综合医院的全成本核算模式研究

日益激烈的行业竞争中,医院目前的成本管理制度和方法存在诸多方面缺陷。而全成本思想引入医院成本核算可以全面提升成本管理水平。文中提出了院级、科室级、医疗项目级三层次全成本核算模式,并指出间接费用分摊、内部转移价格制定、与预算口径对接等环节,是全成本核算的关键。

To Study on the Accounting Model of Total Costs in General Hospital

In the increasingly fierce competition in the industry,the current cost management and methods of hospital have various defects. The total cost accounting can enhance the level of cost management in hospital. In this paper,the total cost accounting model with three levels including the hospital level,the department level and the project level has been developed. Furthermore the indirect cost-sharing, the internal transfer pricing and the budgei caliber docking are the key aspects of the total cost accounting in general hospital.