| 从人力成本看成本核算方法一致性问题 |
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| 引用本文： | 薛琴,唐晓东.从人力成本看成本核算方法一致性问题[J].江苏卫生事业管理,2014,25(2):53-55. |
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| 作者姓名： | 薛琴 唐晓东 |
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| 作者单位： | 薛琴 (南京医科大学第一附属医院 南京市210029)； 唐晓东 (南京医科大学第一附属医院 南京市210029)； |
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| 摘 要： | 由于医院成本项目较多且医疗服务具有特殊性,在实际工作中成本分摊成为医院成本核算的难点和重点,成本分摊参数的选择影响成本核算数据的准确性和可靠性,参数一旦选定,在以后的成本期间就保持一致性,随意变更分摊参数将会严重影响成本核算数据的可比性.
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| 关 键 词： | 一致性 成本 分摊参数 可比性 |
On the Consistency of Cost Accounting Method from the Manpower Cost |
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| Xue Qin,Tang Xiaodong.On the Consistency of Cost Accounting Method from the Manpower Cost[J].Jiangsu Health Care Management,2014,25(2):53-55. |
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| Authors: | Xue Qin Tang Xiaodong |
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| Institution: | . (The First Affiliated Hospital of Nanjing Medical University, Nanjing City, Jiangsu Province 210029) |
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| Abstract: | Because of the number of the hospital cost items and the particularity of medical service, cost allocation has become the key as well as difficulties in cost accounting of hospitals. The selection of cost allocation parameter affects the veracity and reliability of cost accounting data. Once the parameters are selected, they should maintain consistency later on. The optional changes of allocation parameters will seriously affect the comparability of cost accounting data. |
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| Keywords: | consistency cost allocation parameter comparability |
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