| 城市社区卫生服务成本核算(二) |
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| 引用本文： | 程晓明,盛锋,陈艳,于跃,李玲.城市社区卫生服务成本核算(二)[J].中国卫生经济,2004,23(11):21-24. |
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| 作者姓名： | 程晓明 盛锋 陈艳 于跃 李玲 |
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| 作者单位： | 复旦大学公共卫生学院,上海市,200032 |
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| 摘 要： | 承《社区卫生服务成本核算(一)》，详细论述了12个城市社区卫生服务项目成本核算的结果，以不同级别的城市为组别加以对比分析，同时，还计算了标准成本，其与实际成本对比可以部分反映社区卫生服务机构的工作效率。
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| 关 键 词： | 城市社区卫生服务 社区卫生服务机构 对比分析 项目成本核算 级别 实际成本 标准成本 工作效率 反映 计算 |
| 文章编号： | 1003-0743(2004)11-0021-04 |
Cost Accounting of Community Health Service in Cities ( No.2) |
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| Cheng Xiaoming,Sheng Feng,Chen Yan,et al..Cost Accounting of Community Health Service in Cities ( No.2)[J].Chinese Health Economics,2004,23(11):21-24. |
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| Authors: | Cheng Xiaoming Sheng Feng Chen Yan |
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| Institution: | Cheng Xiaoming,Sheng Feng,Chen Yan,et al. School of Public Health,Fudan University,Shanghai,PRC,200032 |
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| Abstract: | Following Community Health Service Cost Accounting (No.1) , this article describes and argues the results of community health service items cost accounting based on the different tier of 12 cities. Furthermore, the standard cost has also been calculated and compared to the actual cost. This reflects partly the efficiency of community health service institutions. |
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| Keywords: | community health service cost accounting item cost actual cost standard cost |
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