| 我国医院成本核算研究方法比较分析 |
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| 引用本文： | 李勇,李卫平.我国医院成本核算研究方法比较分析[J].中国医院管理,2007,27(1):11-14. |
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| 作者姓名： | 李勇 李卫平 |
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| 作者单位： | 卫生部卫生经济研究所,北京,100083 |
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| 摘 要： | 医院经济管理带动了医院成本核算研究的发展，综合比较了不同时期不同研究者同类研究成果．试图以此揭示不同研究者在科室成本核算、项目成本核算和病种成本核算方面各自的特点与细微差别。
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| 关 键 词： | 成本层级分摊 费用分摊 项目成本核算 病种成本核算 |
| 文章编号： | 1001-5329（2007）01-0011-04 |
| 修稿时间： | 2006-10-08 |
Domestic Hospital Costing Research Method Comparison |
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| LI Yong,LI Wei-ping.Domestic Hospital Costing Research Method Comparison[J].Chinese Hospital Management,2007,27(1):11-14. |
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| Authors: | LI Yong LI Wei-ping |
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| Institution: | China Health Economics Institute, Beijing,100082,China |
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| Abstract: | Hospitai management drives hospital costing researcn towards. The paper compares different times and researchers'homogeneous research findings.Differences and characteristics on department costing,charge item based costing and DRG based costing between different times and researchers become clear at the end. |
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| Keywords: | cost tier allocation expense costing charged item based costing DRG based costing |
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