| 应用项目成本核算法改善医院成本管理 |
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| 引用本文： | 罗乐. 应用项目成本核算法改善医院成本管理[J]. 中国医院, 2004, 8(7): 22-23 |
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| 作者姓名： | 罗乐 |
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| 作者单位： | 中山大学附属第三医院,510630,广州市天河区石牌岗顶 |
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| 摘 要： | 认为医院的产品是医疗服务,因此医疗服务项目应作为医院成本核算的对象,并围绕医疗服务的全过程开展医疗成本核算.探讨了项目成本核算的内容和方法以及如何通过项目成本核算降低医疗成本.
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| 关 键 词： | 项目成本核算 医疗成本 医疗服务 |
| 修稿时间： | 2004-04-10 |
To improve hospital''''s cost management by using item''''s cost calculation method |
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| LUO Yue No. Hospital Affiliated to Zhongshan University,Shipaigangding,Tianhe District,Guangzhou City, .PRC.. To improve hospital''''s cost management by using item''''s cost calculation method[J]. Chinese Hospitals, 2004, 8(7): 22-23 |
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| Authors: | LUO Yue No. Hospital Affiliated to Zhongshan University Shipaigangding Tianhe District Guangzhou City .PRC. |
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| Affiliation: | LUO Yue No. 2 Hospital Affiliated to Zhongshan University,Shipaigangding,Tianhe District,Guangzhou City,510630 .PRC. |
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| Abstract: | The hospital's products are medical services, therefore, the items of medical service should be the targets for hospital's costcalculation, and medical care cost calculation should be conducted in the whole process of medical service. It explores the contents and methodsfor item's cost calculation as well as how to reduce medical care cost through item's cost calculation. |
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| Keywords: | Project's cost calculation medical care cost medical service |
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