| 医院间接成本分配方法之模拟比较 |
| |
| 引用本文： | 张辉 刘兴柱. 医院间接成本分配方法之模拟比较[J]. 中国医院管理, 1997, 17(6): 39-41 |
| |
| 作者姓名： | 张辉 刘兴柱 |
| |
| 作者单位： | 卫生部医院管理研究所，卫生部卫生经济研究所，卫生部医院管理研究所 北京市海淀区学院路38号 100083，北京市海淀区学院路38号 10O083，北京市海淀区学院路38号 100083 |
| |
| 摘 要： | 介绍了医院间接成本的四种分配方法,即:1直接分配法;2.顺序分配法或阶梯分配法;3.双重分配法;4.联立方程法,并进行了模拟比较,认为双重分配法和联立方程法将成为最主要的间接成本分配方法。
|
| 关 键 词： | 间接成本 分配方法 模拟比较 |
Analog Comparison of Distribution Medthods of Hospital Indirect costs |
| |
| Zhang Hui. Liu Xingzhu. et alResearch Institute of Hoapital Management under the Ministry of Public Health,No. ,Xueyuan ST.,haidian District,Beijing,,PRC.. Analog Comparison of Distribution Medthods of Hospital Indirect costs[J]. Chinese Hospital Management, 1997, 17(6): 39-41 |
| |
| Authors: | Zhang Hui. Liu Xingzhu. et alResearch Institute of Hoapital Management under the Ministry of Public Health No. Xueyuan ST. haidian District Beijing PRC. |
| |
| Affiliation: | Zhang Hui. Liu Xingzhu. et alResearch Institute of Hoapital Management under the Ministry of Public Health,No. 38,Xueyuan ST.,haidian District,Beijing,100083,PRC. |
| |
| Abstract: | The article makes analog comparisons among four methods for distribution of indirect costs of hospitals, i. e, (1) direct distribution method, (2) order or stair distribution method, (3) double distribution medthod,and (4) simultaneous equations method; and considers that the latter two methods will become the most principal distribution methods of indirect costs of hospitals. |
| |
| Keywords: | Indirect Cost Distribution method Analog comparison |
| 本文献已被 CNKI 维普 等数据库收录！ |
|
