引用本文: 夏培勇,颜涛,殷佳,等.临床科室门诊和住院单元成本核算新模式探讨*[J].中国卫生经济,2022,41(10):90-92.[点击复制] Xia Peiyong,Yan Tao,Yin Jia,et al.Discussion on New Cost Accounting Model of Outpatient and Inpatient Units in Clinical Departments[J].CHINESE HEALTH ECONOMICS,2022,41(10):90-92.[点击复制]
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临床科室门诊和住院单元成本核算新模式探讨*
夏培勇,颜涛,殷佳,汪盛凯,徐迅
0
(上海市第六人民医院 上海 200233 ;上海申康医院发展研究中心 上海 200041)
摘要:
在总结医院临床科室门诊和住院单元成本核算的难点基础上,文章提出了科室成本核算和医疗服务项目成本核算互为依托的理念并以此来优化核算流程,达到解决临床科室门诊和住院成本中人力成本归集和分配难的问题的目的,从而进一步推动公立医院高质量成本核算工作。
关键词:  医院  门诊核算单元  住院核算单元  成本核算
DOI:
基金项目:上海市会计学会 2020年度学会重点科研项目(SHKJ2020ZD01);中国医药会计学会医药财务与政策研究院课题(2021YYZD004)
Discussion on New Cost Accounting Model of Outpatient and Inpatient Units in Clinical Departments
Xia Peiyong,Yan Tao,Yin Jia,Wang Shengkai,Xu Xun
(Shanghai Sixth People's Hospital, Shanghai, 200233 , China)
Abstract:
Based on analyzing the advantages and disadvantages of the takt time, workload and income, it puts forward the idea that department cost accounting and medical service project cost accounting depend on each other to optimize the accounting process. The new model can solve the difficult problem of labor cost collection and distribution in outpatient and inpatient costs of clinical departments, hoping to further promote the high-quality cost accounting in public hospitals.
Key words:  hospital  outpatient units  inpatient units  cost accounting

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