浅谈医院辅助费用的分摊基础和方法

医院辅助费用具有涉及面广、项目纷繁复杂、不同专业分工精细、核算基础多样化的特点,因此在医院全成本核算中,将辅助费用分摊到各受益科室是难点。在操作中要针对不同的分摊内容,分清责任中心,采取不同的分摊基础,并根据医院具体情况,选择合适的分摊方法,以达到预期的管理目标和有效地促进科室进行开源节流的目的。

BASIS AND METHOD OF ALLOCATION IN HOSPITAL AUXILIARY EXPENSES YANG HONGYUAN

Miscellaneous cost for hospital spending covers the overall operation cost for different departments and different sections. Therefore,when compiling the detailed hospital operational cost,it is not easy to justify the miscellaneous spending accordingly to the corresponding beneficial departments （and sections） account. In actual accounting practice, proper method shall be deployed to properly lodge the miscellaneous spending to the correct accounts so as to provide a better cost control for the hospital operation. To achieve that,reasonable cost apportionment basis and formula shall be implemented accordingly. At the same time,responsibility of different department shall be clearly defined.